RTI for expats

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...