HMRC have issued new Directions under ITEPA 2003 ss 690A and 690D (introduced by FA 2025 with effect for 2025/26) requiring employers (or their agents) to make the following notifications to HMRC for two cohorts of employees:
internationally mobile employees: reporting amounts that the employer is proposing not to treat as PAYE income; and
qualifying new residents: reporting the ‘foreign proportion’ of payments made to an employee that the employer is proposing to treat as not being PAYE income.
The Directions set out digital and printed post options and specify the information that should be reported.
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HMRC have issued new Directions under ITEPA 2003 ss 690A and 690D (introduced by FA 2025 with effect for 2025/26) requiring employers (or their agents) to make the following notifications to HMRC for two cohorts of employees:
internationally mobile employees: reporting amounts that the employer is proposing not to treat as PAYE income; and
qualifying new residents: reporting the ‘foreign proportion’ of payments made to an employee that the employer is proposing to treat as not being PAYE income.
The Directions set out digital and printed post options and specify the information that should be reported.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
