Headlines from HMRC Expat Forum

22 July 2014


The minutes of the July meeting of HMRC’s Expat Forum will be available in due course. In advance of those minutes we have information about changes to the EP Appendix 4 and Appendix 5 procedures.

HMRC have confirmed that

· a slightly revised version of EP Appendix 4 is to be published at the end of August. It will be trialled for 12-18 months and then be reconsidered. FAQs will be published by the end of the year.

· if an employer’s payroll software is incompatible with EP Appendix 5, i.e. it does include foreign tax relief, the employer cannot make use of EP Appendix 5. Employers in this position should contact Pam Hughes at [email protected]