EP8111 - International employments: Part 1: arrivals in UK: Existing employees returning from secondment abroad: coding for year of return

Employees sent abroad to work by UK employers should continue as live cases during the period of overseas duties. The employer should tell you of an employee's return to the UK.

If the employee has been on code NT whilst abroad, a new code will be needed for operation against the UK earnings and you will need to confirm that NT code was appropriate for the overseas duties.

• Where allowances were transferred to a working spouse or civil partner during their absence, withdraw them promptly. This will avoid an underpayment
• Advise the employer to prepare a fresh Deductions Working sheet and operate the new code on a Week 1 / Month 1 basis for the balance of the tax year in which the employee returns

Where allowances have not already been partly used and code NT was correct

• Put the coding for the remainder of the year onto a cumulative basis