ECH10090 - Employer Support Team - Dispensations - Other Teams
Complex Personal Tax Team (CPTT)
CPTT handle the affairs of Inward Expatriates who may be defined
as non-UK domiciled individuals working in the UK who have an
employment relationship with an employer resident outside the UK.
This definition includes (but is not limited to) individuals on
assignment to the UK from overseas. It is also intended to include
non-UK domiciled employees working in the UK on terms and
conditions of employment which would not normally be available to
someone who was recruited in the UK to work for a UK resident
employer. CPTT also handles the affairs of employers who utilise
the services of Inward Expatriates.
Where the employer has a separate, ‘dedicated’
PAYE scheme for its Inward Expatriate population, CPTT will deal
with the PAYE scheme. In all LBS cases they will liaise with the
LBS Dispensation, PAYE Settlements Agreements Team, before any
dispensation is given.
Where the employer has a ‘mixed’ scheme (see
below) which includes Inward Expatriates and locally hired
individuals, CPTT will deal with employer issues insofar as they
relate to the Inward Expatriates within the scheme.
It is important that dispensation requests that relate to or
include Inward Expatriates are correctly identified and receive
input from the relevant CPTT Expatriate Team.
Complex Personal Tax Teams with the responsibility for
expatriate employer customers are found in the following
locations:
- Lothians (Edinburgh & Glasgow)
- Chapel Wharf (Salford)
- North Wales (Wrexham)
- East Hants & Wight (Portsmouth)
- NEMA (Washington
‘Dedicated’ Expatriate PAYE scheme
Where a Dispensation request relates to employees within a ‘dedicated’ PAYE scheme this should always be referred to the relevant CPTT Expatriate Team (see above) for them to deal with in collaboration with all appropriate interested parties e.g. EST, LBS etc.
‘Mixed’ PAYE scheme
Where a Dispensation request relates to employees within a ‘mixed’ PAYE scheme the dispensation should be issued by
- LC EST teams
- LBS Dispensation/PSA Team (DPT)
following appropriate liaison with the CPTT team regardless of where the initial application was received. See below
- Requests relating to employees within a ‘mixed’ PAYE scheme which does not apply to Inward Expatriates - the request should be dealt with by LBS Specialist Team or the relevant Local Compliance Employer Support Team.
- Requests relating to employees within a ‘mixed’ PAYE scheme which also applies for Inward Expatriates - the LBS Specialist Team or the relevant Local Compliance Employer Support Team will liaise with the appropriate CPTT team and forward a copy of the request. The LBS Specialist Team or the relevant LC EST will request a form of words from CPTT in respect of Inward Expatriates which will be incorporated within the body of the dispensation.
- Requests received in CPTT Expatriate Teams for ‘mixed’ PAYE schemes in respect of an LBS applicant which applies to Inward Expatriates. The dispensation request should be sent to the LBS Specialist Team with a copy being retained and the applicant notified accordingly. LBS Specialist team will liaise with CPTT and a form of words to be included within the body of the dispensation will be requested.
The dispensation letter should make it clear whether the dispensation applies to or excludes Inward Expatriates.
