New process and rules for international employees

by

Ed.

From www.icaew.com: (UK context) From 6 April 2025, employers can operate Pay As You Earn for globally mobile employees by notifying HMRC without prior approval, provided they submit a valid notification each tax year.

Overseas workdays relief will now be available for the first four years of UK tax residence, with new eligibility criteria and a cap of 30% of qualifying income or £300,000 per year.

Existing determinations are invalid, necessitating new notifications for the 2025/26 tax year.

Filed under: Tax - Individuals