Reporting requirements on leaving the UK

Produced by Tolley in association with

Employment Tax

Guidance

Introduction

Practical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of opportunities for UK employers to improve the tax consequences for themselves or their employees is in the Pre-departure planning from an employer’s perspective guidance note. This guidance note pulls together the mandatory steps that must be taken when an individual leaves the UK to take up employment overseas and those that would be wise to take to achieve the best objectives.

The overall requirements when an individual leaves the UK to work overseas vary depending on factors:

•
how long the employment is expected to last
•
in which country the employment will be located
•
whether there will be more than one employer
•
whether the employer(s) will be UK based or overseas

HMRC guidance leaflet CWG2 (updated annually) provides advice on RTI for employers. This includes the circumstance of an employee leaving the UK to work elsewhere in full or in part, but remaining

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Annette Morley

Consultant at Annette Morley Advising

Annette, a Chartered Tax Adviser, is a successful and experienced consultant who advises on specialist tax areas in a wide context to achieve optimal solutions. Her clients include corporates, partnerships, individuals, Trusts and accountancy firms needing advice on specialist tax issues. She has advised agricultural businesses, run her own successful accountancy practice in Devon and has been tax director of a progressive firm of London-based Chartered Accountants. She is involved with the Chartered Institute of Taxation as vice-chair of their OMB technical committee and she is a member of the accountants group 'Heads Together'. Her specialisms include overseas and cross-border tax issues, corporate work, employment reward and share schemes, capital taxes and venture capital schemes. She is also a qualified agricultural consultant and advises on the particular tax areas vital to rural businesses and estates.

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