PAYE20125 - Employer records: set up employer record: NORPRO scheme
NORPRO (formally known as the Norwegian Protocol) is a scheme type to denote an employer resident in a country that has an off shore article in their Double Taxation Treaty with the UK. Because of the number of countries now covered by this protocol it has been renamed the Offshore Protocol.
The foreign employer operates a special system of UK tax deduction using simplified tax tables that are supplied by the PAYE Employer Office.
Normally, any new employer records with this scheme type will be set up by the PAYE Employer Office who will be contacted direct by the foreign employer. In the unlikely event that a foreign employer under these circumstances contacts you, then you should refer them to the PAYE Employer Office.
NORPRO schemes will not be able to join RTI at anytime.