PAYE28017 - Employer records: modified PAYE schemes: expatriate employees - arrangements up to 5 April 2006 (Action Guide)

To deal with modified PAYE schemes for employers who employ expatriate employees, subject to tax equalisation (Word 24KB) and who agree to bear part or all of the employee's tax under a Tax Equalization Agreement, made before 5 April 2006, follow steps 1 - 3 below.

For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Note: Where an employer / agent requests authority to operate modified PAYE scheme - Follow the action guide ‘Expatriate Employees EP Appendix 6 Arrangements from April 2006.

Action after 31 January

1. Review the list of employers in employer-related electronic file 'P11D(b)- Modified PAYE schemes'. In each case check whether a P11D(b) has been received for year CY-1
 
  • If a P11D(b) has been received up to and including 31 January take no further action
 
  • If a P11D(b) has been received after 31 January 
 
 
    • Issue a final penalty
 
    • Reset the Permanent P11D(b) Penalty Inhibition indicator
 
  • If a P11D(b) has not been received
 
    • Remove the Permanent P11D(b) Penalty Inhibition indicator
 
    • Issue an interim penalty
 
And
 
    • Note the employer-related electronic file that the inhibition indicator has been removed

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Action between 6 and 19 July

2. Review the employer-related electronic file and ask the ECS penalty officer to
 
  • Reset the Permanent P11D(b) Penalty Inhibition indicator for any employers where it has been removed
3. Where an employer is identified as having a modified PAYE scheme and a P11D(b) penalty has already been issued this must be discharged in full

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