Regardless of what has been said above, where the costs are incurred, it is also possible to apply for the inclusion of a particular worker in an Annex 4 agreement, although his or her costs are borne in the United Kingdom, provided that he/she can be proved that he/she is economically employed outside the United Kingdom. These applications must be made on a case-by-case basis by employers before workers can be covered by the agreement set out in Annex 4, so that the old OECD model test (which effectively covers the costs) and the new test (which employs the person economically) 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 form the basis of a presumption of economic employment in the United Kingdom, which is rebutted if it can be shown that the person remains outside the United Kingdom. However, it can be difficult to know exactly where the costs are incurred and who the economic employer is. The fact that there was a much greater chance that a person would be tax resident in the United Kingdom and that he would be established in the contract led to some changes to the agreement set out in Annex 4. What was a single category of visitors spending between 91 and 183 days in the UK has been divided into two groups and, from 2014/15, anyone who spends at least 151 days in the UK will have to apply on an individual designation basis. As part of the first option, HMRC proposes to increase the annual PAYE program limit from 30 days to 60 days. This would apply both to STBVs in UK branches and to STBVs in countries that do not currently have a double taxation agreement with the UK (e.g. B Brazil). An analysis of stBV reports often begins with the question of whether a person is economically employed in the UK, but should instead check whether there is a PAYMENT obligation that would require an Annex 4 agreement to oust him.
“Work for” usually requires a level of management and control that is not strictly necessary for economic employment (see the notes of the Expat Forum attached on July 7, 2014 for more details). . . .