Centralisation of inward expatriate work

In the June edition of Employer Bulletin we told you that we would be moving responsibility for all inward expatriates and their employers to the Manchester Expat Team but timings were still to be agreed.

Since that article, all moves have taken place, and employers who have expatriate employees should now send all their PAYE correspondence to:

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

The movement of this work to Manchester will have no impact on employers who are required to file their in-year forms online.

New P46 (Expat)

A new form P46 (Expat) was introduced on 6 April 2009 and should be used for the following employees only:

• individuals working wholly or partly in the UK for a UK-resident employer on assignment while remaining employed by an overseas employer
• individuals assigned to work wholly or partly in the UK at a recognised branch of their overseas employer's business
• individuals included in an employer's dedicated expatriate PAYE scheme
• individuals included in an employer's expatriate modified PAYE scheme

It should not be used for individuals coming to work in the UK who have no connection with an overseas employer. In these circumstances form P46 should be used.