Form

PAYE: expat starter checklist

Use this form to record information about new employees seconded to work in the UK by an overseas employer.

Documents

Online starter checklist for employees seconded to work in the UK by an overseas employer for use from 6 April 2021

Printable starter checklist for employees seconded to work in the UK by an overseas employer for use from 6 April 2021

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Details

If you are an employer use the expat starter checklist form to record information about a new employee who still has a contract with their overseas employer, but has temporarily come to work for you in the UK.

There are 2 formats available to use:

Online starter checklist

This form is filled in on screen. You must answer all the questions except those marked ‘optional’. You cannot save the form but when you’ve filled it in you’ll be able to print a copy and send it by post.

Starter checklist (printable version)

This form can be printed and filled in manually.

Email HMRC to ask for this form in Welsh (Cymraeg).

New employee coming to work from abroad
PAYE for employees who come to work in the UK, the differences in calculating and making deductions.

Published 29 May 2014
Last updated 6 April 2021 + show all updates
  1. The Online version of the expat starter checklist has been updated for use from 6 April 2021. The expat starter checklists for use up to 5 April 2021 have been removed.

  2. The starter checklist for employees seconded to work in the UK by an overseas employer, has been updated to include information for Plan 4 and to use when the new employees first pay date is due after 6 April 2021.

  3. The starter checklist for employees seconded to work in the UK by an overseas employer for 2019 to 2020 has been added, it includes Postgraduate Loan information to use from 6 April 2019.

  4. The printable version of the starter checklist for employees seconded to work in the UK by an overseas employer has been updated.

  5. The printable version of the starter checklist has been updated to include information about post graduation.

  6. An updated version of the 'Expat Starter Checklist' has been added to the page, including a printable version.

  7. First published.