HMRC have amended the application for tax equalised employees coming from abroad and for employees working abroad. In addition, Form R43 (2007), the claim by non-residents for UK allowances, is now available.

Employees coming from abroad

From 6 April 2006 new procedures were introduced to operate ‘Modified NICs for tax equalised employees coming from abroad’. The applications have been amended to include the following sentence at paragraph 25 of EP Appendix 7A – “The new employer record will comprise a reference number and a payslip book to enable the NIC Settlement Return referred to at Part 7 and the residual payment referred to at Part 8 to be made”. Click http://www.hmrc.gov.uk/manuals/pmanual/epapp7a.htm for further information.

Employees working abroad

From 6 April 2006 new procedures were introduced to operate ‘Modified NICs for employees working abroad’. The applications have been amended to include the following sentence at paragraph 20 of EP Appendix 7B – “The new employer record will comprise a reference number and a payslip book to enable the NIC Settlement Return referred to at Part 7 and the residual payment referred to at Part 8 to be made”. Click http://www.hmrc.gov.uk/manuals/epmanual/epapp7b.htm for further information.

In addition, Form R43(2007) and R43(2007) Notes are now available for claims by non-residents to UK allowances for the tax year 2006-07. Click http://www.hmrc.gov.uk/cnr/allow_nonres.htm#r43 for further information.