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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employment maintenance: create employment: work item 221 - EXPAT EMPT created

Work item 221 is created when an employment form is captured or equivalent starter information received from an RTI employer and the employer PAYE reference stem starts with EXP signifying this is an expatriate scheme.

This work item will only be reviewed by a specialist section dealing with expatriates.