Reporting requirements on leaving the UK

Produced by Tolley in association with

Employment Tax

Guidance

Introduction

Practical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of opportunities for UK employers to improve the tax consequences for themselves or their employees is in the Pre-departure planning from an employer’s perspective guidance note. This guidance note pulls together the mandatory steps that must be taken when an individual leaves the UK to take up employment overseas and those that would be wise to take to achieve the best objectives.

The overall requirements when an individual leaves the UK to work overseas vary depending on factors:

•
how long the employment is expected to last
•
in which country the employment will be located
•
whether there will be more than one employer
•
whether the employer(s) will be UK based or overseas

HMRC guidance leaflet CWG2 (updated annually) provides advice on RTI for employers. This includes the circumstance of an employee leaving the UK to work elsewhere in full or in part, but remaining

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Annette Morley

Consultant at Annette Morley Advising

Annette, a Chartered Tax Adviser, is a successful and experienced consultant who advises on specialist tax areas in a wide context to achieve optimal solutions. Her clients include corporates, partnerships, individuals, Trusts and accountancy firms needing advice on specialist tax issues. She has advised agricultural businesses, run her own successful accountancy practice in Devon and has been tax director of a progressive firm of London-based Chartered Accountants. She is involved with the Chartered Institute of Taxation as vice-chair of their OMB technical committee and she is a member of the accountants group 'Heads Together'. Her specialisms include overseas and cross-border tax issues, corporate work, employment reward and share schemes, capital taxes and venture capital schemes. She is also a qualified agricultural consultant and advises on the particular tax areas vital to rural businesses and estates.

Popular Articles

Employment Tax

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more

Owner-Managed Businesses

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more

Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more

UU��ֱ��