As the UK tax year wraps up, it’s the perfect moment for employers to get ahead of their global mobility compliance, particularly around Short Term Business Visitors (STBVs) and Section 690 PAYE directions. With HMRC increasingly leveraging travel‑data matching, proactive compliance is no longer optional.
Here’s a clear, concise overview of what’s coming up and how to stay ahead.
STBV Reporting Deadline: 31 May 2026
If you operate an Appendix 4 or Appendix 8 STBV Agreement, your 2025/26 STBV report is due by 31 May 2026.
This annual submission must accurately capture all qualifying overseas visitors. With HMRC now cross‑checking travel timelines more closely, omitted or misreported travellers may trigger PAYE exposure or follow‑up enquiries.
Section 690 Applications for 2026/27/: From 6 April 2026
A new Section 690 direction must be submitted each tax year.
Applications for 2026/27 can be made from 6 April 2026, helping employers operate PAYE only on UK workdays — critical for:
- non‑resident employees
- split‑year cases
- individuals eligible for Overseas Workday Relief
Submitting directions early ensures smoother payroll operations and reduces the risk of over‑deduction.
What Employers Should Be Doing Now
✔ Review your 2025/26 STBV population
Confirm accurate tracking and ensure all visitors have been captured.
✔ Prepare your STBV report well before the deadline
Avoid late reporting risk and potential PAYE liabilities.
✔ Identify employees needing Section 690 relief for 2026/27
Start gathering residence and work‑pattern information now.
✔ Strengthen mobility governance and internal processes
HMRC’s enhanced access to travel data means robust systems matter more than ever.
Example: The Cost of PAYE Failures
Even small administrative delays can add up quickly.
Example:
An employer submits several PAYE filings late across a tax year.
After the first “grace” late filing, subsequent late submissions can trigger fixed monthly penalties of up to £400 per month (depending on payroll size) along with percentage‑based penalties of 1–4% of the tax/NIC owed for repeated delays.
If a filing is more than three months overdue, HMRC may add an additional 5% penalty, with further 5% charges at six and 12 months if still outstanding.
Result: administrative slippage can quickly turn into high, avoidable costs, particularly where multiple months are affected.
Even innocent PAYE mistakes can expose employers to 4 years of retrospective liabilities, but where HMRC considers processes weak or careless, this increases to 6 years. Serious failings or intentional errors open the door to 20 years of retrospective PAYE assessments, penalties and interest.
This is why strong tracking, STBV reporting, Section 690 governance and clear payroll controls are critical, especially for globally mobile employees, where errors can easily be categorised as “careless” without robust evidence.
This is exactly why clear processes and early action matter.
Why Employers Choose BHP
- Specialist expertise with a personal, responsive approach
You work directly with experienced advisers who know your business — quick responses, practical guidance, and no layers of teams.
- Tailored, practical compliance solutions
We build processes around your organisation, not one‑size‑fits‑all frameworks.
You get clarity, efficiency and confidence.
Feedback from recent wins is that we listened to client needs and built our offering around those core needs.
- Excellent value without compromising quality
You receive senior‑level support and strong technical assurance delivered cost‑effectively.
- Proactive support that prevents issues
We help you stay ahead of HMRC requirements throughout the year — not just at reporting time.
- A partnership that grows with your mobility programme
We take time to understand your workforce, travel patterns and risk areas, ensuring your compliance stays strong as your international activity evolves.
Need Support?
If you’d like help preparing your STBV report, reviewing eligibility or managing Section 690 applications, I’d be happy to discuss how BHP can support you with proactive, efficient and value‑driven global mobility compliance. Get in touch here.
This material is for informational purposes only and should not be relied upon as professional advice.
