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Key points

1. •

   the default position for individuals leaving employment under the RTI regime is to include their date of leaving in the FPS submission and provide the employee with a form P45

2. •

   for employees leaving their UK employment to start overseas work under a new employment con-tract with an overseas entity, or for individuals transferring to a new payroll scheme within the UK, they should be marked as leavers in the same way as the basic position.

3. •

   where an employee will remain on UK payroll but is expected to perform all of their employment duties overseas, a No Tax (NT) code can be applied for from HMRC in order to exempt their earnings from PAYE

4. •

   where an employee will continue to have some UK employment duties but will otherwise be expected to be non-resident in the UK, a s 690A (up to 2024/25, this was s 690) arrangement can be put in place with HMRC in order to restrict PAYE to portion of their earnings in