Tell HMRC that you'll operate PAYE on a proportion of an employee's income
Source: gov.uk (2025-04-05)

What you need to know to send a notification to HMRC confirming that you'll run PAYE on the proportion of an globally mobile employee’s income which relates to their UK duties.

If you’re an employer or an agent, use this form to tell HMRC that you’ll only operate PAYE on the proportion of an employee’s income earned within the UK. This form was previously known as a ‘section 690’.

If you send a notification for the employee, the adjustment can be applied to all their earnings within the current tax year (6 April 2025 to 5 April 2026).

Who is eligible

You can send a notification for an employee who during the current tax year is, or is likely to be:
- a non-UK resident
- a UK resident and eligible for split year treatment and has overseas earnings in the overseas part of the split year
- treated as a non-resident in the UK for the purposes of applying a Double Taxation Agreement
- a UK resident and they’re eligible for Overseas Workday Relief (https://www.gov.uk/government/publications/globally-mobile-employees)
When to send a new notification

You’ll need to send a notification for the globally mobile employee during each tax year that they are eligible.

This means that if the employee is eligible in the next tax year, you’ll need to send a new notification for them during that tax year. For example, if the employee is eligible for a PAYE notification in the tax year 2026 to 2027, you’ll need to send a new notification for them on or after 6 April 2026.

When to send a further notification

If you send a notification for an eligible employee during the current tax year, you’ll need to send a further notification for that tax year if the employee’s circumstances change. For example, if the proportion specified is no longer correct, or if their residence position changes.

Check if the employee is entitled to Overseas Workday Relief

An employee is eligible for Overseas Workday Relief (https://www.gov.uk/government/publications/globally-mobile-employees) in a tax year if they are a qualifying new resident in that tax year. Subject to certain transitional provisions, an employee is a qualifying new resident in a tax year, if all of the following apply:
- they’re UK resident in the tax year
- they’ve been non-UK resident for a continuous period of at least 10 tax years immediately prior to that tax year
- they’re not disqualified for the tax year
An employee who is a qualifying new resident in a tax year will remain so in any tax year during the following 3-year period in which they’re UK resident, so that they can be a qualifying new resident in up to 4 tax years.

What you’ll need

To complete the form about the employee, you’ll need their:
- name
- National Insurance number (if they have one)
- date of birth
- address
- residence status
- PAYE payroll ID (employee works number, if they have been added to payroll)
You’ll also need to give the employer’s PAYE reference number, and:
- the date the employer will make the first Full Payment Submission (https://www.gov.uk/running-payroll/reporting-to-hmrc) — if the employee has not been added to payroll
- confirm if the employee is seconded to work in the UK
- confirm if any previous notifications have been made in the tax year for this employee
- for an employee expected to claim Overseas Workday Relief, how many previous years the employer has operated PAYE on a proportion of earnings, if any
For more information read Directions under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003 (https://www.gov.uk/government/publications/directions-under-sections-690a-and-690d-of-the-income-tax-earnings-and-pensions-act-2003).

Send a notification

You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register.

If you’re an unauthorised agent, we’ll ask you to upload proof that you’re authorised to complete this form on behalf of the employer. You’ll need to upload a 64-8 form (https://www.gov.uk/guidance/authorising-an-agent-to-deal-with-your-tax-affairs), or a letter of authority from the employer.

Start now (http://tax.service.gov.uk/submissions/new-form/send-a-notification-to-operate-paye-on-a-proportion-of-an-employees-income)

What happens next

When you have completed the online form, we will confirm receipt of your notification which will allow you to operate PAYE on a proportion of the employee’s income immediately.

We will send you a confirmation email with a reference number for the notification. You’ll also get the option to save your completed form as a PDF file.

The employee will need to complete a Self Assessment tax return at the end of the tax year.