PAYE81595 - PAYE operation: international employments: existing employees returning from secondment abroad: coding for year of return

Arrivals in the UK

Employees sent abroad to work by UK employers should continue as live cases during the period of overseas duties. »Ê¹ÚÌåÓýapp employer should tell you when an employee returns to the UK.

If the employee has been on code NT whilst abroad, a new code will be needed to operate against the UK earnings and you should confirm that NT code was appropriate for the overseas duties

  • Advise the employer to prepare a fresh Deductions Working Sheet and operate the new code on a Week 1 / Month 1 basis for the balance of the tax year in which the employee returns

Where code NT was correct

  • Put the coding for the remainder of the year onto a cumulative basis