Consultation outcome

Tax and administrative treatment of short term business visitors from overseas branches

• From: HM Revenue & Customs
• Published: 14 May 2018
• Last updated: 29 October 2018 — See all updates

This consultation has concluded

Read the full outcome

Tax and Administrative Treatment of Short Term Business Visitors from Overseas Branches - summary of responses

PDF, 190 KB, 14 pages

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Detail of outcome

This document summarises the responses received to the consultation on Tax and Administrative treatment of short term business visitors from overseas branches.

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Original consultation

Summary

We are seeking views on how to improve the tax and administrative treatment of short term business visitors from overseas branches of UK companies.

This consultation ran from
2pm on 14 May 2018 to 11:45pm on 6 August 2018

Consultation description

At Spring Statement 2018 the Chancellor announced that the government would consult on ways to improve the tax and administrative treatment of short term business visitors from overseas branches.

We want views on whether changes to the existing rules are necessary, and our proposals for 2 options.

Documents

Tax and Administrative Treatment of Short Term Business Visitors from Overseas Branches

PDF, 468 KB, 26 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 14 May 2018
Last updated 29 October 2018 + show all updates

1. 29 October 2018

   Summary of responses published.

2. 14 May 2018

   First published.