HMRC acknowledged this and announced, in the summer of 2015, a specific report agreement that could apply from fiscal year 2015/16 and which should offer a pragmatic solution to those travelling to the UK for very limited business trips that could not benefit from a contract exemption. Employers can now apply for the agreement by filling out and sending the form to page 81950 of the PAYE manual. 1 To view the “tax and administrative treatment of short-term business visitors to foreign branches” of HM Revenue – Customs, click here. An employer wishing to benefit from a STBVA must have an internal reporting system to track the days spent by business travellers in the UK. At least the worker must report days in the UK to his employers on a regular basis so that this information can be recorded. Workers cannot spend more than 30 days in the UK without making such a report. If an agreement is reached and the worker is covered by the guidelines in all other aspects, that part of the remuneration, which is ultimately not supported by the Company or the British Branch, may be covered by this agreement. See also the following three “notes: definitions” for workers receiving compensation that is ultimately supported by the company or branch, and some not. Regardless of what is said above, where costs must be borne, it is also possible to apply for a particular worker to be registered in a Schedule 4 agreement, although its costs are borne in the United Kingdom, provided it can be shown that it is economically employed outside the United Kingdom. These applications must be submitted on a case-by-case basis by employers before workers can be covered by the Schedule 4 agreement, so that the old OECD standard test (where costs are effectively borne) and the new review (to which the person is economically employed) are effectively applied before a contract exemption is allowed. However, the emphasis is on economic employment and the costs incurred in the UNITED Kingdom can only lead to a presumption of economic employment in the United Kingdom, which is refutable if it can be shown that individuals remain economically occupied outside the United Kingdom. However, it can be difficult to determine precisely where the costs are borne and who is the economic employer. Second, the agreement is now explicitly aimed at not applying to persons employed in non-British branches of a British company.