If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This guide is for professional advisers and employers who are preparing tax returns for tax equalised people. It covers arrangements between an employer and a foreign national working in the UK. This covers pay, tips, expenses, benefits and foreign earnings.