PAYE81625 - PAYE operation: international employments: employee's earning paid for by overseas employer: double taxation relief

Arrivals in the UK

Where a new arrival's UK earnings are paid by an overseas employer, Double Taxation relief might be due. If so, you may be able to issue code NT to the UK employer. But before you do so, ensure that a claim has been made. It is up to the employee to make a claim for Double Taxation relief and prove this claim. The Double Taxation Manual has further guidance at DT1920 onwards.

Always send any correspondence about Double Taxation relief claims to the employee, not the employer.

If you do issue code NT to cover UK earnings

• Send a separate instruction to the employer to confirm the date from which the tax code operates
• Tell the employer to refund any tax already deducted
• Do not carry code NT forward to the second year's coding - apply a cumulative tax code to all earnings