SAM103030 - Records: movement of taxpayer records: expat (expatriate) employees

All Expatriate work has been centralised in the Manchester Expat Team.

Some expat employers have a PAYE scheme for their expat employees separate from the PAYE scheme for the rest of their employees. These are known as ‘Dedicated Schemes’. Where a Dedicated Scheme exists the Expat Team has responsibility for employer, and both the employee PAYE and SA records.

Other expat employers do not have a separate scheme for their expat employees these are known as ‘Mixed Schemes’. The Expat Team has responsibility only for the SA records of these employees unless the employer is dealt with in the same office as the Expat Team in which case the team will also take responsibility for the PAYE record.

Existing cases meeting the expat selection criteria will have been identified centrally and the records transferred to the appropriate team.

Each local office holds the following electronically stored information

  • Expat Dedicated Scheme list which contains details of the Employer and SA / PAYE records transferred to the Expat Team
  • Expat Mixed Scheme list which contains details of Employers and PAYE / SA records, where Expat Team has taken responsibility for PAYE / SA or SA record only

All Expat customers will be notified to HMRC on a P46 Expat form. All these forms should be sent to the Manchester Expat Team.

Where any doubt exists as to whether an individual is an expatriate, you should contact Manchester Expat Team for a final decision.