Expat News
The timeliness of HMRC Expat processes 5 August
During the recent meeting of the Expat forum a concern was raised regarding the challenge of being able to obtain a code NT of S690 directions in a timely manner.
This concern has been looked in to and the following information has been circulated to provide greater clarity as to the processes that can be expected from HMRC by employers, individual tax payers and/or their agents to overcome the practical challenge of being able to obtain NT codes and S690 directions in time.
Form P85 can be submitted online or by post and enables an individual to claim tax relief or a repayment of tax where they have:
lived and worked in the UK
•
• have left the UK and may not be coming back, or are going to work abroad full-time for at least 1 full tax year
This form should not be completed where the individual normally lives in the UK and is only going abroad for a short period.
Guidance is also available to support employers, agents or individuals to apply for an NT tax code or a S690 direction. Applications can be made online or by post on a paper submission to:
Self Assessment HM Revenue and Customs BX9 1AS
Using the online route will usually see requests turned around within 7 working days. The paper requests are turned around within 15 working days.
Requests need to be made in good time to allow HMRC to process them in order to avoid any issues with double taxation.
CIPP comment We would be interested to hear of your experiences in applying for any of these forms and particularly if you have chosen to write to HMRC to apply rather than submit a P85 and not received a response. Where this has occurred in the last 3 months please contact Samantha Mann, CIPP senior policy and research officer at policy. HMRC are keen to investigate claims that this has happened recently.
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Joint Forum on Expatriate Tax and National Insurance contributions 8 August 2019
The minutes of the 9 July 2019 Joint Forum on Expatriate Tax and National Insurance Contributions are available to view on gov.uk.
The minutes are available on the home page of the Joint Forum of Expatriate Tax and NICs which is a sub group of the Employment and Payroll group. The Joint Forum is a partnership between HMRC, employers and professional and payroll advisers that aims to improve liaison between HMRC and its customers and the operation of the tax and NICs system for all international secondments of labour, both inbound and outbound.
The forum aims to:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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