Towards the end of 2019, a letter was distributed to companies that have entered into a special STBV agreement (PAYE81950) to prepare for future amendments, which would allow them either to apply for the new special regime, commonly known as Annex 8, or to terminate their current special payment regime. „The Minister indicated that the tax authorities would not expect a short-term business visitor to be sufficiently integrated into the activities of a UK company to be considered an employer if the worker concerned is less than 60 days in a UK tax year and that period is not part of a larger period, in which the taxable person is in the United Kingdom. HMRC proposes two easements (A special PAYE arrangement and Appendix 4 STBVA agreement) at the starting position applicable upon request; They may not be used unless an employer is expressly authorised by HMRC. Easements do not apply to directors of a British company. Non-resident directors are considered an office or employment in the UK, so care must be taken to meet these pay slip obligations. In light of the above, HM Treasury and HMRC launched a joint consultation in May 2018 to examine whether a contractual-style derogation could be extended to non-UK branches of UK employers and/or whether pragmatic improvements could be made to the special reimbursement agreement discussed above. The consultation closed on August 6. An analysis of stBV reports often begins with the question of whether a person is economically employed in the UK, but should instead check whether there is a PAYMENT obligation that would require an Annex 4 agreement to oust him. „Work for“ usually requires a level of management and control that is not strictly necessary for economic employment (see the attached Expatriate Forum notes on taxes and NICs on July 7, 2014 for more details). . . .