The timeliness of HMRC Expat processes
02 August 2019
During the recent meeting of the Expat forum a concern was raised regarding the challenge of being able to obtain a code NT of S690 directions in a timely manner.
This concern has been looked in to and the following information has been circulated to provide greater clarity as to the processes that can be expected from HMRC by employers and/or their agents or employees and/or their agents to overcome the practical challenge of being able to obtain NT codes and S690 directions in time.
Form P85 can be submitted online or by post and enables an individual to claim tax relief or a repayment of tax where they have:
- lived and worked in the UK
- have left the UK and may not be coming back, or are going to work abroad full-time for at least 1 full tax year
This form should not be completed where the individual normally lives in the UK and is only going abroad for a short period.
Guidance is also available to support employers or their agents to apply for an S690 direction. Applications can be made online or by post on a paper submission to:
HM Revenue and Customs
Using the online route will usually see requests turned around within 7 working days. The paper requests are turned around within 15 working days.
Requests need to be made in good time to allow HMRC to process them in order to avoid any issues with double taxation.
We would be interested to hear of your experiences in applying for any of these forms and particularly if you have chosen to write to HMRC to apply rather than submit a P85 and not received a response. Where this has occurred in the last 3 months please contact Samantha Mann, CIPP senior policy and research officer at policy. HMRC are keen to investigate claims that this has happened recently.