Paragraph 7

Section 690A (employer notification for internationally mobile employees) is amended as follows.

In subsection (2)(a) for “a proportion of any uncertain payment” substitute “the non-PAYE proportion of any mobile payment”.

After subsection (2) insert—

“(2A)

For the purposes of this section and section 690B—

(a)

“mobile payment” means a payment of, or on account of, an amount of employment income of the employee in respect of which—

(i)

the extent to which the income is PAYE income depends or may depend on the extent to which the employee’s duties during the mobile tax year are performed in the United Kingdom, and

(ii)

the reason it depends or may depend on that extent is connected to the employee being or having been internationally mobile in the mobile tax year;

(b)

“non-PAYE proportion” means the best estimate that can reasonably be made of the overall proportion of the amount of all mobile payments made by the employer to the employee that would not be PAYE income if the employee were non-UK resident for the mobile tax year or the mobile tax year were a split year as respects the employee (as appropriate).”

In subsection (3), for “uncertain” substitute “mobile”.

For subsection (4) substitute—

“(4)

But subsection (3) does not apply 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.”

In subsection (6)—