EP8135+ - Employment Procedures Manual: Contents

CHAPTER 8 - SPECIAL CASES

International employments

Part 2 - Departures from the UK

EP8136International employments: Part 2: Departures from UK: Employees going to work abroad
EP8140International employments: Part 2: Departures from UK: Issuing form P85 or P85(S)
EP8145International employments: Part 2: Departures from UK: Action on receipt of completed form P85/P85(S)
EP8146International employments: Part 2: Departures from UK: Repayments
EP8155International employments: Part 2: Departures from UK: Seafarers’ Earnings Deduction (‘SED’)
EP8156International employments: Part 2: Departures from UK: Employee treated as not resident and not ordinarily resident in the UK
EP8160International employments: Part 2: Departures from UK: Effect of operating code NT
EP8161International employments: Part 2: Departures from UK: Issuing code NT to employee
EP8162International employments: Part 2: Departures from UK: Issuing code NT to employer
EP8166International employments: Part 2: Departures from UK: Action when employee returns to UK early
EP8169International employments: Part 2: Departures from UK: Employer claims operation of PAYE not practicable
EP8170International employments: Part 2: Departures from UK: Employer required to deduct overseas tax on overseas payroll
EP8171International employments: Part 2: Departures from UK: Modified NICs: Employer required to deduct UK NICs from employees' pay, but not UK tax