EP8110 - International employments: Part 1: arrivals in UK: Coding employees who return to UK after working abroad

Employee has worked in the UK in the past six years but has for some time worked for an overseas employer out of the UK

Returning employees must be taxed initially using the emergency tax code.

• Issue form P86 but see paragraph 2.2 of the Residence Guide if the employee is within SA and the P86 cannot be issued in the year of arrival

Employee has not worked in the UK in the past six years but has for sometime worked for an overseas employer out of the UK

Returning employees must be taxed initially using the emergency tax code.

• Do not try to obtain any previous UK tax records
• Issue form P86 but see paragraph 2.2 of the Residence Guide if the employee is within SA and the P86 cannot be issued in the year of arrival

On receipt of the form P86

• Follow the instructions at EP8102 for those who plan to stay for two years or more
• See EP8105 for those

• Who plan to stay in the UK for less than two years

Or

• Whose plans are indefinite

Spouse or civil partner returns to UK

When a spouse or civil partner returns to the UK, review any surplus allowances given to the other spouse or civil partner. Contact the spouse/civil partner’s office to advise of any change. This prevents an underpayment through double use of allowances.