Ask an expert: UK tax on seconded employees

Question: My client – a UK company – runs a communications business in London. Its parent is based in Kuala Lumpur and has subsidiaries all over the world. Once a year the parent sends two or three people to the UK to train the staff. The UK company rents accommodation for this period which is provided to the trainers. The trainers are usually in the UK for approximately two months but if there are any problems they can stay for longer. The trainers are employed by and report to the Malaysian parent. The Malaysian parent charges a fixed consultancy fee for this service. What are the PAYE implications for the two companies and is a P11D required in relation...