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HMRC internal manual

PAYE Manual

PAYE operation: international employments: employees going to work abroad

Departures from the UK

If the employee leaves the employment to go abroad, the employer must issue a form P45 in the usual way.

Where the employee takes work with an employer abroad who is not obliged to operate PAYE, you must keep under review any continuing UK liability for the period of work abroad.

If the employee is sent abroad by the employer, the employer must continue to operate PAYE. You must:

  • Keep a live record for the employee on the employer’s PAYE scheme
  • Issue the correct coding and consider the guidance in PAYE81660 and PAYE81665.

If the employer claims it is not practicable to operate PAYE, see PAYE81690.