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Introduction

Practical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of opportunities for UK employers to improve the tax consequences for themselves or their employees is in the Pre-departure planning from an employer’s perspective guidance note. This guidance note pulls together the mandatory steps that must be taken when an individual leaves the UK to take up employment overseas and those that would be wise to take to achieve the best objectives.

The overall requirements when an individual leaves the UK to work overseas vary depending on factors:

1. •

   how long the employment is expected to last

2. •

   in which country the employment will be located

3. •

   whether there will be more than one employer

4. •

   whether the employer(s) will be UK based or overseas

HMRC guidance leaflet CWG2 (updated annually) provides advice on RTI for employers. This includes the circumstance of an employee leaving the UK to work elsewhere in full or in part, but remaining