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RTI for expats

05 March 2013 / David Heaton , Gill Salmons
Issue: 4393 / Categories: Comment & Analysis , Employees , Income Tax

The impact of real-time information on employers with expatriate members of staff

KEY POINTS

  • Reregister appendix 6 schemes.
  • Starter and leaver processes.
  • Directions under ITEPA 2003 s 690.
  • UK outbound employees’ tax code requirements.
  • Train payroll staff at home and abroad.

As anyone involved in tax will be aware a mammoth change is in store for those operating a UK payroll from 6 April 2013. The familiar routines of preparing year end forms P35 and P14/P60 are soon to be consigned to history.

Real-time information (RTI) reporting is almost upon us and although the system has understandably been designed for “standard” UK payrolls there are a few situations where RTI is a little more complex.

One of these is where expatriates are involved: either those leaving or those arriving in the UK or indeed where employees are on...

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