Skip to content
Solved

PAYE81524 | PAYE operation: international employments: directions and notifications under Section 690 ITEPA 2003 - at the end of the tax year

From HM Revenue & Customs · PAYE Manual

Arrivals in the UK

The employer must complete the form P14, End of Year Summary or FPS, for each employee to show only

  • The pay on which the employer has operated PAYE (this will include the amount representing the UK duties specified in the notification that was acknowledged by HMRC under Section 690A or section 690D ITEPA and any other taxable pay) and the tax deducted from that pay.

The employee should, when completing their SA return enter

  • The earnings from their P60 / P45 in box 1 on the Employment page including any cash earnings from that employment that have not been included on the P60 / P45. This will be the earnings reflected on the P60 / P45 as provided by the employer as well as the earnings that did not have PAYE operated on as a result of the PAYE globally mobile employee (GME) notification that was in place during the course of the year.

  • The tax deducted from their P60 / P45 in box 2 on the Employment page.

  • For tax years ending on 5 April 2025 and earlier the remittance basis may apply to earnings that were paid offshore. Earnings from an earlier year that were paid offshore and not liable to UK income tax but were then brought into the UK during the tax year should be entered in box 3 of the Employment page.

    If earnings from an earlier year in which the remittance basis was applied are brought to the UK on or after 6 April 2025 may be eligible for a reduced rate of tax by use of the temporary repatriation facility (TRF). You can find out more about the TRF at RDRM71000 onwards.

    From 6 April 2025 the remittance basis no longer applies to earnings that are for that tax year. All earnings from the employment need to be included in box 1 of the Employment page.

  • For tax years ending on 5 April 2025 or earlier, the amount of their total earnings which relates to work done abroad can be entered in box 12 under the section ‘Share Scheme and Employment Lump Sum, Compensation and Deduction’ on the ‘Additional Information Page’ (SA101). This box is entitled ‘Foreign earnings not taxable in the UK’.