½Û×ÓÊÓƵ

Key points

1. •

   NT code or s 690 / s 690A / s 690D application should be considered where the employee will remain on UK payroll, depending on whether duties are expected to continue in the UK

2. •

   tax equalisation may be considered in order to ensure an employee is no better or worse off from a tax perspective as a result of their duties overseas

3. •

   security must be considered when planning a move and should review both the costs of such contributions along with the benefits received

4. •

   should be given to the tax implications of an employee’s move in order to maximise any tax reliefs and/or concessions available

Introduction

Practical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues and other legislative points in the Reporting requirements on leaving the UK guidance notes.

This section considers opportunities for UK employers to improve the tax consequences for themselves or their employees when the