Global Mobility: Business visitors to the UK from non-treaty countries

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Are you a UK employer with staff visiting the UK on business trips from overseas offices in non-treaty countries within your group?

You may be familiar with the Appendix 4 Short-Term Business Agreement that is needed by UK companies who have business visitors from group companies outside the UK.  However, what happens where there is no double tax treaty between the UK and the country from which the business visitor originates?