ECH6085 - Liaison - Expatriates

The Expatriate teams are part of National Teams and Special Civil Investigations (NTSCI) and deal with both Compliance and Service aspects of tax and NIC work relating to both foreign national employees who work in the UK and in certain circumstances employees of UK companies who have been sent to work abroad. (See also ECH6070).

Ordinarily RIS may discover that a dedicated Expat PAYE scheme exists for the employer and will usually refer the case to the appropriate Expat team.

However you may discover potential issues affecting such employers/individuals

• from the risk package, or
• during the course of a compliance check

If either of the above apply the appropriate Expat team should be contacted at an early stage and provided with the relevant information to establish whether the employer/individual is a potential Expat case.

Details of the Expat team locations and EC managers can be found by accessing the Expat pages of the National Teams and Special Civil Investigations site on the Intranet.