EP8175+ - Employment Procedures Manual: Contents

EP8175

International employments: Part3: Subjects needing special care: Overview

EP8176

International employments: Part3: Subjects needing special care: Employers who refuse to operate PAYE: Overview

EP8178

International employments: Part3: Subjects needing special care: Corresponding with reluctant employers

EP8181

International employments: Part3: Subjects needing special care: Reluctant employers - making Regulation 80 determinations

EP8182

International employments: Part3: Subjects needing special care: Regulation 80 tax paid before end of tax year

EP8195

International employments: Part3: Subjects needing special care: Overseas tax deductions from earnings taxed under PAYE: Overview

EP8196

International employments: Part3: Subjects needing special care: Double Taxation Agreements

EP8197

International employments: Part3: Subjects needing special care: Foreign Revenue Department tells employer to deduct tax

EP8198

International employments: Part3: Subjects needing special care: Advice to employer: no double taxation agreement

EP8199

International employments: Part3: Subjects needing special care: Advice to employer: double taxation agreement

EP8201

International employments: Part3: Subjects needing special care: What to do if there are points not covered

EP8202

International employments: Part3: Subjects needing special care: Foreign client of UK employer responsible for UK employee's overseas tax

EP8203

International employments: Part3: Subjects needing special care: UK employer proposes to pay overseas tax/gross wages

EP8204

International employments: Part3: Subjects needing special care: Employer not obliged to withhold overseas tax

EP8220

International employments: Part3: Subjects needing special care: Employees in offshore areas: Overview

EP8221

International employments: Part3: Subjects needing special care: UK offshore areas

EP8222

International employments: Part3: Subjects needing special care: Non UK offshore areas

EP8223

International employments: Part3: Subjects needing special care: Divers and diving supervisors working in UK offshore areas

EP8224

International employments: Part3: Subjects needing special care: Other employees working for UK employers in UK offshore areas

EP8225

International employments: Part3: Subjects needing special care: Employees working in UK areas for non UK employers

EP8226

International employments: Part3: Subjects needing special care: Workers on supply ships or aircraft

EP8230

International employments: Part3: Subjects needing special care: Employees of UK employers working under Danish jurisdiction: Overview

EP8231

International employments: Part3: Subjects needing special care: Denmark: offshore workers

EP8232

International employments: Part3: Subjects needing special care: UK employer starts operating in Danish sector

EP8233

International employments: Part3: Subjects needing special care: Office action where UK employer starts operating in Danish sector

EP8234

International employments: Part3: Subjects needing special care: What to do if the employee leaves Danish sector

EP8235

International employments: Part3: Subjects needing special care: employer fails to operate special procedure

EP8236

International employments: Part3: Subjects needing special care: Cases of doubt or difficulty

EP8238

International employments: Part3: Subjects needing special care: Denmark: onshore workers

EP8239

International employments: Part3: Subjects needing special care: Hired out labour force working onshore in Denmark

EP8240

International employments: Part3: Subjects needing special care: Hired labour force may also be liable to UK tax

EP8241

International employments: Part3: Subjects needing special care: Denmark onshore workers: UK employer may ask for help

EP8242

International employments: Part3: Subjects needing special care: Delay in UK employer finding out about Danish taxation requirements

EP8250

International employments: Part3: Subjects needing special care: Tax equalisation arrangements: Overview

EP8251

International employments: Part3: Subjects needing special care: How tax equalised arrangements work under EP Appendix 6

EP8252

International employments: Part3: Subjects needing special care: Tax equalised arrangements under EP Appendix 6 - Other aspects

EP8253

International employments: Part3: Subjects needing special care: Tax equalised arrangements under EP Appendix 6: Modified NICs

EP8254

International employments: Part3: Subjects needing special care: Tax equalisation generally

EP8270

International employments: Part3: Subjects needing special care: Employees entitled to profit sharing earnings: Overview

EP8271

International employments: Part3: Subjects needing special care: Profit sharing earnings: locked-in shares

EP8272

International employments: Part3: Subjects needing special care: Profit sharing earnings: shares purchased from cash

EP8273

International employments: Part3: Subjects needing special care: Profit sharing earnings: cash

EP8280

International employments: Part3: Subjects needing special care: Pensioners who leave UK for permanent residence abroad: Overview

EP8281

International employments: Part3: Subjects needing special care: When is PAYE to be applied?

EP8282

International employments: Part3: Subjects needing special care: employer's duties where PAYE applies

EP8285

International employments: Part3: Subject needing special care: What you need to do when a pensioner leaves the UK for permanent residence abroad

EP8286

International employments: Part3: Subjects needing special care: What CNR, Nottingham sends you

EP8288

International employments: Part3: Subjects needing special care: State retirement pension payable to non resident

EP8300

International employments: Part3: Subjects needing special care: Employees who work for foreign diplomatic missions in UK: Overview

EP8301

International employments: Part3: Subjects needing special care: Do not send correspondence

EP8302

International employments: Part3: Subjects needing special care: London Provincial 8

EP8310

International employments: Part3: Subjects needing special care: Correspondents working in UK for overseas media: Refer to London Provincial 22

EP8312

International employments: Part3: Subjects needing special care: Merchant seafarers: Overview

EP8313

International employments: Part3: Subjects needing special care: Classes of seafarer