Form

Apply for a direction to operate PAYE on an employee's earnings

Apply for a Section 690 direction to operate PAYE on a non-resident employee's earnings for work in the UK, or for UK residents who meet the 3 year non-residency rules.

• From: HM Revenue & Customs
• Published: 21 November 2016
• Last updated: 21 February 2024 — See all updates

Documents

Employer — apply through Government Gateway

https://www.tax.service.gov.uk/digital-forms/form/application-for-a-section-690-or-informal-treaty-direction/draft/guide

Agent — apply through Government Gateway

https://www.tax.service.gov.uk/digital-forms/form/application-for-a-section-690-or-informal-treaty-direction-agents/draft/guide

Details

Employers or their agents can apply for a formal or informal treaty direction from HMRC under Section 690 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) to operate PAYE on employee’s earnings for work in the UK if they are not resident or a ‘treaty non-resident’ in the UK.

You or your agent can also apply for a direction if your employee is resident in the UK, and they are either:

• not UK domiciled and entitled to Overseas Workday Relief
• entitled to split year treatment

How to use the online form

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Information you’ll need

You’ll need the following details about the employee to complete the form:

• their National Insurance number
• their date of birth
• their residence status
• the start date of their employment with you
• the employee works number you have given them, if they have one

You’ll also need to give your employer’s PAYE reference number, and the:

• date the initial Full Payment Submission will be made
• years that the PAYE direction should apply to
• percentage of work that will be done in the UK for each year you apply for
• reason why the employee is ‘treaty non-resident’ in the UK

Related forms and guidance

New employee coming to work from abroad
Find out how to work out and make PAYE deductions for employees who come to work in the UK.

Published 21 November 2016
Last updated 21 February 2024 + show all updates

1. 21 February 2024

   The link to apply as an agent through the Government Gateway has been updated.

2. 12 January 2017

   Agent apply online (sign in or setup a Government Gateway account) link added to the page.

3. 21 November 2016

   First published.