The guidelines presented significant challenges to the administration in terms of the level of information required for the evaluation and subsequent measures to ensure THE PAYE`s compliance in accordance with the STBV. Since the guidelines focus exclusively on the employer`s paid obligations, the PAYE secretariat could consider liquidity issues that were ultimately repayable as a result of a STBV tax return request. British companies that welcome overseas business travellers are obliged to operate PAYE on the British working days of these visitors. This may be due from the first day of a visit. If the business visitor is not subject to UK tax but PAYS has been exploited, a self-tax return is filed at the end of the tax year in order to recover the entire PAYE. In many cases, there is a double taxation agreement that will reduce the personal tax debt of a STBV employee in the UK. If this is the case, a STBV agreement has yet to be concluded, otherwise the employer will have to pay the PAYE tax and the worker will then have to file a tax return to recover the PAYE tax. The conclusion of a STBV agreement requires only the annual submission of a STBV report to HMRC. As soon as an employer has information about people on the move, they must check whether compliance is triggered.
This is generally the application of immigration, income tax, stable settlements and social security provisions to travel data. This analysis could produce a post-travel risk report, which will show what happened and what may happen in the future if the data are extrapolated. Some systems offer a screening assessment that stops the travel process, while marked compliance measures are processed. The 60-day rule applies in practice only for a maximum of 59 days, as it has always been „less than 60 days” and can be interpreted, as explained below. It follows a statement made by the then Minister of Finance in July 1996, during a debate by the Standing Committee on the proposed double taxation convention between the United Kingdom and Argentina. Tax bulletin 10/96 provides an overview: several factors must be taken into account in determining current EU legislation.