Chapter 3 PAYE: special types of payer or payee

United Kingdom

1. 687Payments by intermediary
2. 687APayment of employment income under Part 7A
3. 688Agency workers
4. 688AManaged service companies: recovery from other persons
5. 688AAWorkers' services provided through intermediaries: recovery of PAYE
6. 688ABWorkers’ providing services through intermediaries etc: cases where taxes already paid
7. 688BTravel expenses of workers providing services through intermediaries: recovery of unpaid tax
8. 689Employee of non-UK employer
9. 689AOil and gas workers on the continental shelf
10. 690Internationally mobile employees
11. 690AEmployer notification for internationally mobile employees
12. 690BDirection by HMRC in relation to internationally mobile employees
13. 690CEmployees who were internationally mobile etc. before 2025-26
14. 690DEmployer notification for qualifying new residents or treaty non-residents
15. 690EDirection by HMRC in relation to qualifying new residents or treaty non-residents
16. 691Mobile UK workforce
17. 692Organised arrangements for sharing tips