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My client is a German construction company trading through a UK branch. An expat payroll is operated. Approximately four years ago I negotiated a per diem allowance with the Inland Revenue of £35 to be operated in conjunction with the 24-month temporary workplace rules. The employees are foreign national manual workers engaged under German contracts of employment. In their circumstances they are resident/not ordinarily resident from arrival.
My client is a German construction company trading through a UK branch. An expat payroll is operated. Approximately four years ago I negotiated a per diem allowance with the Inland Revenue of £35 to be operated in conjunction with the 24-month temporary workplace rules. The employees are foreign national manual workers engaged under German contracts of employment. In their circumstances they are resident/not ordinarily resident from arrival. In the case in point an employee attended at construction site A for the first 18 months before being moved to a subsequent construction site B in the local area. The per diem was paid for the remaining six months at which point it ceased. A short time later the employee was moved to Milton Keynes for a period just short of three months.
Having reviewed HMRC's Schedule E Manual at SE32300 and SE32283 I concluded that the Milton Keynes site...
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