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 National Insurance contributions (NICs) system for all international secondments of labour (inbound and outbound). The 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

Objectives

The forum aims to:

  • discuss in advance, where possible, all proposed technical, compliance and operational changes across HMRC that affect inbound expatriates 
  • identify and propose solutions to problems arising from such changes
  • discuss issues raised by either side about the operation of the current system in HMRC concerning inbound expatriates, and to identify and implement improvements
  • clarify HMRC’s technical, compliance and operational positions that impact day-to-day business operations for the inbound expatriate customer
  • understand how HMRC can engage successfully with our inbound expatriate customers to improve our service. The intention is 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 across HMRC’s technical, operational and compliance teams. Representation will be kept under review by the secretariat to ensure that this facilitates the realisation of the objectives of the forum.
  2. Forum members should send no more than one attendee to any forum meeting.
  3. The joint forum will usually meet 4 times each year. The meetings will run for 90 minutes unless the agenda requires more or less time.
  4. HMRC will produce minutes of meetings for all members and action points will be recorded by the secretary. The minutes will be published on GOV.UK.
  5. The joint forum may 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.
  6. The forum will be chaired by a senior HMRC official.
  7. HMRC will endeavour to give at least 6 weeks’ notice of joint forum meetings and will invite agenda contributions from members. The final agenda will normally be circulated at least 5 business days before any meeting.
  8. A question and answer log will be maintained between meetings. Rationale will be given to support answers.
  9. Meetings should be constructive and open. It will be made clear when items to be discussed are confidential and not for wider discussion.

Meeting minutes

Meeting frequency - every 3 months.

Minutes - 21 March 2023

Archived minutes

Previous minutes are available on The National Archives website:

Contact details

expatforummailbox@hmrc.gov.uk