Share with your friends

Urgent update: Short Term Business Visitor reporting 2018/19 – no penalties for late postal submissions

Urgent update: Short Term Business Visitor reporting

HMRC has confirmed that penalties will not be issued where 2018/19 Short Term Business Visitor (STBV) reports are submitted by post after 31 May.

Emma Baylis


KPMG in the UK


Also on


The deadline for UK employers which operated an Appendix 4 STBV agreement for 2018/19 to submit their reports to HMRC is 31 May 2019.

As covered in our Employer’s Club update of 21 May 2019, HMRC advised it would no longer be accepting submissions by email. Employers who planned to submit STBV reports by email must instead use post or submit via a shared workspace.


What’s changing?

HMRC has confirmed that due to the change in the submission process, they will not penalise companies if the 2018/19 Appendix report is submitted by post after 31 May. There is no specific revised deadline, but HMRC requests that reports are filed as soon as possible.

Additionally, HMRC has confirmed that a request for an extension is not required.

What should employers do?

The submission of STBV reports to HMRC via a shared workspace is unaffected by this change.

However, employers who are unable to submit their STBV reports for 2018/19 in this way should submit these by post as soon as possible to:

Charities Savings and International 3
HM Revenue & Customs

If you have any queries, please get in touch with your normal contact or e-mail

© 2020 KPMG LLP a UK limited liability partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organisation please visit

Connect with us


Want to do business with KPMG?


loading image Request for proposal