10 May 2010
New Appendix 6 arrangement
The new Appendix 6 arrangement published by HMRC removes the requirement to submit forms P86 and P85 for employees within a modified PAYE scheme.
Employers who currently operate the scheme should not send any forms P86 and P85 to HMRC for employees who arrive or leave the UK after the 5 April 2010.
It will not be necessary to sign a new agreement providing the current agreement was signed on or after 1 April 2006.
If the agreement is dated earlier than this, the employer should contact CAR – Personal Tax International, tel: 0161 261 3398.
