HMRC has recently published further guidance on how PAYE real time information will apply to employees on secondment into or out of the UK. This is timely as the first expatriate employers begin to enter the pilot and many more gear up to enter in April 2013. How is it going to work in practice?
For employers who tax equalise their foreign employees and account for PAYE on an estimated basis under modified arrangements not too much will change. The employer enters the estimated rather than the actual monthly pay (including benefits in kind) in a single monthly full payment submission (FPS) which may be filed by the 19th of the following income tax month instead of ‘on or before’ the date(s) the employee is paid. It doesn’t matter where...
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