Chapter 3 – PAYE: special types of payer or payee

Contents

Section 687 – Payments by intermediary Section commentary
Section 687A – Payment of employment income under Part 7A Section commentary
Section 688 – Agency workers Section commentary
Section 688A – Managed service companies: recovery from other persons Section commentary
Section 689 – Employee of non-UK employer Section commentary
Section 689A – Oil and gas workers on the continental shelf Section commentary
Section 690 – Employee non-resident etc. Section commentary
Section 691 – Mobile UK workforce Section commentary
Section 692 – Organised arrangements for sharing tips Section commentary
Section 688B – Travel expenses of workers providing services through intermediaries: recovery of unpaid tax Section commentary
Section 688AA – Workers' services provided through intermediaries: recovery of PAYE Section commentary
Section 688AB – Workers’ providing services through intermediaries etc: cases where taxes already paid Section commentary
Section 690A – Employer notification for internationally mobile employees Section commentary
Section 690B – Direction by HMRC in relation to internationally mobile employees Section commentary
Section 690C – Employees who were internationally mobile etc. before 2025-26 Section commentary
Section 690D – Employer notification for qualifying new residents Section commentary
Section 690E – Direction by HMRC in relation to qualifying new residents Section commentary

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