The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
Expatriate tax and National Insurance contributions 16 February 2017
If you deal with paying expatriate employees, please let the Policy team know if you have any burning issues.
The Joint Forum on Expatriate tax and National Insurance contributions (NICs) is a partnership between HMRC, employers and professional and payroll advisers. The purpose of the Forum is to improve liaison between HMRC and its customers and the operation of the tax and NICs system for all international secondments of labour (inbound and outbound). The Forum meets approximately every three months and operates as a sub-group of the main Employment and Payroll Group .
In advance of the next Joint Forum on Expat tax and NICs the Policy team would like to know if there are any issues or questions you would like raised.
Caron Mason, our CIPP representative, will be attending the next Forum in May and will take any comments/suggestions/issues you may have to the meeting.
Please email Policy by Wednesday 15 March 2017 with any content you would like raised using ‘Expat Forum’ as the subject.
Minutes from previous Expat Forum meetings are all available on GOV.UK .
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Joint Forum on Expatriate Tax and National Insurance Contributions 6 March 2017
Minutes from the last Expat forum have been published which include Personal Tax Account access and how the apprenticeship levy will apply for modified NIC arrangements.
Personal Tax Account (PTA) access HMRC advised that for “expats” access to personal tax accounts was likely to be divided into two groups of people;
1. Those who have lived in or had a presence in the UK and therefore have a footprint for example, a National Insurance number, bank account, residual HMRC records etc. 2. Those who have never lived in the UK but for example, may be visiting for work. HMRC explained that group 1 will be able to access their PTA just like anyone else, there is no restriction to logging in from abroad. Group 2 will need to overcome some hurdles before they can access PTA for example, register for a National Insurance number, obtain a P60 from their employer, have a UK address. HMRC explained that customers can access PTAs if they have (or can obtain) Government Gateway credentials. Customers have to be able to go through 2 factor authentication (code issued to their mobile or landline) and answer the questions about their identity. If they do not have any of that information then for non-UK passport holders there is scope to access their PTA through a service provider called Call Credit, which will be able to ask the individual questions about their financial information. HMRC advised that people living abroad will only be able to use the repayment service developed in PTA if they have a UK bank account to which the repayment can be sent. Q&A Q. Forum members asked if National Insurance numbers are required to get reliable information for PTA how will this impact on “expats” who do not have one. A. HMRC confirmed that they were further considering this along with exploring other possible options. HMRC advised that they do not wish to build a system that is not appropriate or fit for purpose. Q. Forum members raised concerns with the speed by which changes were taking place. Forum members also commented that for “expats” a lot of the information HMRC requires is outside of the UK. A. HMRC noted forum members concerns and confirmed that they wanted to ensure the product is right before rolling this out to “expat” customers. It was agreed by all parties that a sub-group would be helpful to further discuss MTD.
The Chartered Institute of Payroll Professionals
Policy News Journal
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