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HMRC internal manual

PAYE Manual

PAYE operation: international employments: issuing code NT to employer

Departures from the UK

When an employee qualifies for code NT by way of provisional relief for SED (see PAYE81660) or in accordance with PAYE81665, send a covering letter to the employer with the notice of NT coding to confirm that

  • Code NT should operate on earnings paid to the employee for work done abroad from

    • In the year of departure, the date the employee was sent abroad
    • The 6 April of the year following departure
  • For the rest of that tax year the employer may run separate PAYE records (each operating cumulatively) on the UK pay paid up to departure and after departure - this means that two separate forms P14 / FPS (end of year documents) must be used for the year of departure from the UK
  • You must be told immediately when the overseas contract ends
  • Code NT must be withdrawn when the employee returns and the emergency code operated on a Week 1 / Month 1 basis instead