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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE operation: international employments: coding employees who return to UK after working abroad

Arrivals in the UK

Since 1 June 2010, form P86 has been withdrawn and new arrivals to the UK will be integrated into HMRC processes by existing means

  • Form P46 / P46(Expat) or equivalent starter information for new employees
  • CWF1 for newly self employed

Or

  • SA1 registration process for customers who are not self employed but who need to complete a tax return

Employee has worked in the UK in the past six years but has for some time worked for an overseas employer out of the UK

Returning employees must be taxed initially using the emergency tax code.

The UK employer must take the following action

  • Send in a completed for P46 or P46(Expat) or equivalent starter information
  • Operate PAYE on earnings and any other payments. See PAYE61030 onwards

Employee has not worked in the UK in the past six years but has for sometime worked for an overseas employer out of the UK

Returning employees must be taxed initially using the emergency tax code

  • See PAYE61030 onwards
  • Do not try to obtain any previous UK tax records

Having referred to the Residence, Domicile and Remittance Basis Manual and the Employment Income Manual (EIM42810 onwards), follow the instructions at PAYE81580 for those who plan to stay for two years or more.

See PAYE81585 for those

  • Who plan to stay in the UK for less than two years

Or

  • Whose plans are indefinite