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HMRC internal manual

PAYE Manual

PAYE operation: international employments: existing employees returning from secondment abroad: coding for year of return

Arrivals in the UK

Employees sent abroad to work by UK employers should continue as live cases during the period of overseas duties. The employer should tell you when an employee returns to the UK.

If the employee has been on code NT whilst abroad, a new code will be needed to operate against the UK earnings and you should confirm that NT code was appropriate for the overseas duties

  • Advise the employer to prepare a fresh Deductions Working Sheet and operate the new code on a Week 1 / Month 1 basis for the balance of the tax year in which the employee returns

Where code NT was correct

  • Put the coding for the remainder of the year onto a cumulative basis