Centralisation of inward expatriate work

HMRC currently has six dedicated Expatriate Teams, dealing with all taxation aspects of inward expatriates and their employers. These individuals are better described as foreign nationals working either wholly or partly in the UK whilst remaining employed by an overseas employer. The majority of such customers come to the UK on international assignments.

We are continuously looking at our organisational structure to ensure it is best placed to provide a professional service. As part of that process, we are planning to move responsibility for all inward expatriates and their employers to the Manchester Expatriate office. Exact timings have yet to be agreed but the move has been arranged in such a way that:

• There will be no change to your Employers PAYE Reference; it will stay as it is now
• There will be no change to your Accounts Office Reference; it will stay as it is now
• All 2009 Self Assessment Returns issued in April were issued from and should be returned to the Manchester Expatriate office (unless they are filed online in which case the move to Manchester will have no impact)
• All 'new starters' notified to HMRC after 16 February will have their Self Assessment records set up in Manchester; their PAYE records will be set up in your normal PAYE office for this type of employee

Employers who are not required to file their in-year forms online should continue to send all PAYE correspondence to their current Expatriate Team until such time as the move is confirmed. There is however one exception which relates to the new P46(Expat) form that was introduced on 6 April 2009. All paper versions of this new form should be sent to:

Manchester Expatriate Team
3rd Floor
Trinity Bridge House
2 Dearman’s Place
Salford
M3 5BG