SHORT-TERM ACCOMMODATION
A
t the end of December 2013, PWC Law Firm Services helpfully clarified the definition of short-term business visitor (STBV) in response to HM Revenue & Customs’
(HMRC) change of approach. [UK Position on Short Term Business Visitors, PWC Law Firm Services, December 2013.] In summary, the new position was that “where employers
accurately identify those employees exempt from UK tax under a treaty, HMRC have indicated that they may still apply PAYE penalties for failure to withhold. HMRC’s view is that, although a treaty protects an individual from income tax, it does not affect an employer’s PAYE obligations.” This stricter approach had some upsides, with UK-resident
individuals now able to be included in STBV agreements with an Appendix 4 Agreement in place.
Appendix 4 For Appendix 4 to apply, the individual must be:
• Resident in a country with which the UK has a double taxation agreement under which the Dependent Personal Services/Income from Employment Article (Article 15 or the equivalent) is likely to be competent
• Coming to work in the UK for the benefit of a UK company or a permanent establishment (PE) of an overseas company
• Expected to stay in the UK for 183 days or less in any 12-month period/UK tax year
Another key factor is that HMRC expects companies to have in place robust tracking systems that allow them to confirm the whereabouts and movements of their STBVs.
• Staff of all grades will periodically report days spent in the UK on business to the central point controlling this arrangement
• Staff should not spend more than 30 days intermittently in the UK in any 12-month period without reporting to that central point
Companies may track their STBVs using the following methods:
• Security passes • A separate signing-in book • An expenses system • Timesheets/work reports • Computer log-on activity • Online diaries/calendars • HR database systems
It is, therefore, not surprising that consultants, tax advisers and relocation management companies have worked feverishly to develop their global mobility reporting systems to be ever more sophisticated, and that a tranche of helpful apps from all manner of suppliers, from healthcare companies to destination service providers, offer options to support easy tracking. The rise in the importance of the Relocate Awards technology
category, with the strength of entries, is testament to this. See
relocateglobal.com for case studies on the winning entries.
Serviced apartments The part that serviced apartment providers can play in this is significant. They tick the boxes on helping minimise such
Our one and two bedroom apartments have recently been refreshed and refurbished by interior designer Gail Race at Gail Race Interiors. Rich tones, sumptuous fabrics and stylised accessories evoke the glamour of Art Deco in a nod to the heritage of the Arlington, whilst ensuring all 21st century needs are met.
0207 629 0021
www.arlingtonhouse.co.uk
17 - 20 Arlington Street , London, Central London, SW1A 1RL, United Kingdom
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