Section 690B — Income Tax (Earnings and Pensions) Act 2003: Direction by HMRC in relation to internationally mobile employees

Direction by HMRC in relation to internationally mobile employees 690B 1 This section applies where—

a a notice given during the mobile tax year under section 690A has effect, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 An officer of Revenue and Customs may give a direction—

a for determining the non-PAYE proportion, or b that any uncertain payment is to be treated entirely as PAYE income for the purposes of PAYE regulations.

3 A direction under subsection (2)—

a must specify the employee and the mobile tax year, b must be given by notice to the appropriate person, and c may be varied by notice to the appropriate person from a date specified in the notice (which may not be earlier than 30 days from the date on which the notice is given).

4 If—

a a direction under subsection (2) has effect, and b any uncertain payment or mobile payment (as applicable) is made by the employer to the employee in any tax year, the direction applies in relation to the payment. 4A But a direction for determining the non-PAYE proportion does not apply in relation to a mobile payment—

a to the extent that section 690D(4) or 690E(4) (qualifying payments or treaty affected payments) also applies to the payment, or b if the payment is made after the end of the mobile tax year, other than to the extent the payment is also an uncertain payment.

5 A direction under subsection (2) has effect when it is given.

6 A direction under subsection (2) ceases to have effect if—

a the notice to which the direction relates was given on the basis that the employee was likely to be non-UK resident for the mobile tax year, and b a notice has subsequently been—

i given by the appropriate person under section 690D (employer notification for qualifying new resident or treaty non-resident ) on the basis that the employee is or is likely to be a qualifying new resident for the mobile tax year or treaty non-resident at any time in the mobile tax year , and ii acknowledged by an officer of Revenue and Customs.

7 Subsection (4) is without prejudice to—

a any assessment in respect of the income of the employee in question, and b any right to repayment of income tax and any relevant debts overpaid and any obligation to pay income tax underpaid and any relevant debts that remain wholly or partly unpaid.