Joint Forum on Expatriate Tax and National Insurance Contributions

The Joint Forum is a partnership between HMRC, employers and professional and payroll advisers to improve liaison between HMRC and its customers and the operation of the tax and NICs system for all international secondments of labour (inbound and outbound). The Joint Forum operates as a sub-group of the main Employment and Payroll Group.

This forum is a sub-group of the Employment and Payroll Group.

Terms of Reference


  1. Key objectives will be to:
  • discuss in advance (where possible) all proposed policy, legislative, technical operational changes.
  • identify and propose solutions to problems or issues arising from such changes.
  • discuss issues raised by either side about the operation of the current system, and to identify and implement improvements.
  • clarify HMRC technical and operational positions which impact day to day business operations.

The intention will be to resolve issues wherever possible.

Joint Forum membership and meetings

  1. The permanent membership of the Joint Forum will be drawn widely from representatives of employers and advisers who can reflect the range of customer needs in this area. HMRC’s attendees will be drawn from Complex Personal Tax Teams, Product and Process Units (including Policy specialists), and Customer Units. Representation will be kept under review by the joint chairs, to ensure that this facilitates the realisation of the objectives of the Forum. The intention will be to invite a range of employers to each meeting, but adviser organisations should in general send no more than two people to any meeting of the forum.
  2. The Joint Forum will normally meet four times each year, with extra meetings if required by all members. HMRC will produce minutes of meetings for all members and for publication on the HMRC website. The Joint Forum may also sponsor working groups to look at particular issues (generally for a limited period to suit the business need) and report back to the main body.
  3. The group will be jointly chaired by a senior official from an HMRC Customer Unit and an employer representative. The co-chairs will be chosen by forum members, and subject to annual review.
  4. HMRC will give at least six weeks notice of Joint Forum meetings and invite agenda contributions from members, following which a draft agenda will be issued. The final agenda will normally be circulated at least five business days before any meeting.
  5. The secretary of the group will liaise with secretaries of other consultation fora to ensure issues are discussed in the most suitable forum, and thus to avoid duplication or confusion. Relevant issues from the main Employment and Payroll Group will be notified to the Joint Forum.
  6. Action points will be recorded by the secretary, and representatives will be advised of progress by e-mail between meetings. A Question and Answer log will be maintained and kept up to date between meetings. Rationale will be given to support answers provided.

Meeting Minutes

Meeting frequency - every 3 months.

Minutes 31 May 2018

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Minutes 28 February 2018 (PDF, 96.6KB, 6 pages)

Archived minutes

Previous minutes are available on The National Archives website:

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