The following Employment Tax guidance note by Tolley in association with Annette Morley provides comprehensive and up to date tax information covering:
When a UK employee leaves an employment, there are certain payroll practicalities which are the same whether he is going to a new UK position or an overseas one. UK employment responsibilities and compliance with UK employment tax legislation remain the same for all UK employers whether their employees are based in the UK or overseas.
This guidance note highlights those that are the same and provides detail on those that differ. Please see the Reporting requirements on leaving the UK and Foreign employment guidance notes for more information.
Payroll actions can differ based on employee factors including:
UK payrolls have been subject to the Real Time Information (RTI) regime since 6 April 2013. Under these arrangements the requirement common to all individuals leaving an employment is for the employer to:
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