PAYE – expatriate employees
HMRC have announced a change which will require employers to notify HMRC when they withdraw personal allowances and operate code 0T within a Modified PAYE scheme.
This change should avoid a mismatch between the code 0T that the employers enter on expatriate employees’ forms P14 and the code that HMRC has on each employee’s record.
There will be no requirement to sign a new agreement in situations where the original agreement was signed on or after 1 April 2006. If an agreement was signed prior to 1 April 2006, the CAR – Personal Tax International office should be contacted on 0161 261 3398.