UK Short Term Business Visitor (STBV) Reporting & International Business Travel Compliance
UK companies that host international business travellers—including non-UK resident employees—must meet strict HMRC STBV compliance requirements. From Day 1, UK PAYE obligations apply on earnings unless a formal Short Term Business Visitor Agreement (STBVA) has been submitted to HMRC.
Once an STBVA is in place, employers must track international business travel to the UK and submit an STBV annual report to HMRC by 31 May after the tax year ends. STBVs who qualify for UK tax exemption under a double tax treaty do not require PAYE withholding—but they must still be included in the annual filing, depending on their time spent in the UK.
Our STBV Reporting Services Include:
- Submitting the HMRC STBV application on your behalf
- Supporting the implementation of internal STBV tracking and reporting systems
- Reviewing individual travellers to determine if double tax treaty exemption applies and advising on PAYE treatment
- Managing complete year-end STBV reporting
- Providing training for your in-house team to manage ongoing business travel compliance
Non-Resident Directors (NRDs)
Non-resident directors (NRDs) are a growing area of scrutiny by HMRC. Publicly accessible data from Companies House and frequent international board duties make NRDs a common compliance risk. Generally, double tax treaty exemptions do not cover board duties performed in the UK, and UK PAYE and NIC may be required—even if no separate remuneration is provided.
How We Help:
- Reviewing NRD arrangements to assess UK PAYE and NIC obligations
- Identifying treaty exemption eligibility where applicable
- Structuring payments to minimise unnecessary UK tax exposure
- Providing full payroll and tax compliance support for affected NRDs
Cross-Border Workers & International Commuters
As remote and international working becomes standard, more employees are splitting their duties across countries or commuting internationally on a weekly basis. This flexibility creates dual payroll and social security compliance challenges.
Our Services for Cross-Border Employment:
- Analysing tax, social security, and payroll impacts across jurisdictions
- Providing planning strategies to reduce costs and dual withholding obligations
- Managing multi-country payroll compliance
- Preparing and submitting A1/Certificate of Coverage applications
If your organisation employs international business travellers or directors working across borders, we can help streamline your global mobility compliance. Explore more on our Global Mobility Tax Services page.
📞 Contact us using the form at the bottom of the page and our team will get back to you shortly.
Global Mobility Service Team


Our Clients Love us
Scroll through the testimonials from our clients.
Always aware of opportunities to reduce taxes.
I recently moved to the UK and TAP were very proactive at helping me understand the details of the law and how to reduce my tax exposure, they were also very patient responding promptly to all of my questions - great customer service!
They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!
Always aware of opportunities to reduce taxes.
I recently moved to the UK and TAP were very proactive at helping me understand the details of the law and how to reduce my tax exposure, they were also very patient responding promptly to all of my questions - great customer service!
They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!
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Global Mobility New Enquiry
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