EP8257 - International employments: Part3: Subjects needing special care: Tax equalisation: Modified PAYE procedures

A modified system of operating PAYE can be agreed for tax equalisation arrangements.

EP/APP6 contains a modified arrangement that can be adopted by agreement between the HMRC office and employer.

In cases where a direction under Section 690 ITEPA would normally be required, it is accepted that paragraph 5 of the arrangement is sufficient for this purpose.

Requests for the approval of any other non-statutory schemes should be referred to the PAYE & NIC Group, PAYE Technical Advice, Shipley for advice.