Short Term Business Visitor (STBV) Reporting

Short Term Business Visitor (STBV) Reporting

Many global companies send employees to the UK for short-term assignments or business meetings. While these visits are often brief and non-routine, they can still trigger UK tax and reporting obligations. Without proper management, short-term business visitors (STBVs) can create compliance risks for both the employee and the UK host entity.

At LIMES international, we help organisations stay fully compliant with HMRC’s STBV requirements. Our approach ensures that short-term visitors are correctly identified, tracked and reported – or, where applicable, exempted through formal agreements such as EP Appendix 4.

LIMES international assists with:
✔ Eligibility analysis – Determining whether employees qualify as STBVs under HMRC guidelines.
✔ Tracking and data collection – Implementing processes for capturing arrival dates, workdays in the UK, and activity types.
✔ STBV reporting and submissions – Preparing and submitting accurate annual reports to HMRC.
✔ EP Appendix 4 agreements – Applying for and managing exemptions to reduce PAYE requirements where possible.
✔ Risk management – Identifying and mitigating risks of hidden permanent establishments or unreported tax liabilities.

By partnering with LIMES international, UK entities gain clarity and control over their short-term visitor population, avoiding unnecessary PAYE obligations or penalties. Whether you host a handful of visitors or manage high volumes across multiple locations, we provide practical support and tailored advice to keep you compliant and in control.