FAQ: Residence and domicile PAYE (Pay As You Earn)
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- Is it true section 690 ITEPA directions for Not Ordinarily Resident (NOR) employees have been withdrawn from 2008-09?
- As an employer, am I expected to identify which of my employees are claiming the remittance basis and remove their personal allowance through PAYE for 2008-09?
Is it true section 690 ITEPA directions for Not Ordinarily Resident (NOR) employees have been withdrawn from 2008-09?
No, the legislation has been amended to allow directions to continue to be given and for existing directions to continue without waiting for a claim to remittance basis being made.
As an employer, am I expected to identify which of my employees are claiming the remittance basis and remove their personal allowance through PAYE for 2008-09?
No. In 2008-09 anyone who wishes to claim the remittance basis will
need to complete a Self Assessment tax return. HM Revenue & Customs
(HMRC) will be discussing with employers and representative bodies whether
for 2009-10 and later years it would be advantageous to deal with some
remittance basis claims through the PAYE system.
