Foreign Nationals Working in the UK - New form P46(Expat) for April 2009

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20 March 2008

In April 2009, HMRC proposes to introduce a new version of the P46, the P46(Expat). It will be used specifically in respect of foreign nationals that have been seconded to work in the UK, while remaining employed by an overseas employer. The data will be capable of both online and paper filing, but employers with 50 or more employees will suffer a penalty if they file on paper. Employers or their agents will be able to submit the data via EDI or Internet using third party software or HMRC's Online PAYE facilities.

Employers who file online will be permitted to obtain the P46(Expat) information from an

employee electronically provided that:

• the new employee supplying the information electronically provides exactly the same information as required by the P46(Expat),
  
  
• the employer puts in place adequate safeguards which would confirm that it was the in-bound Expat, and no one else, who had provided the information, and
  
  
• an adequate audit trail is maintained and is available to HMRC in support of any future query or compliance visit.

This new form may not be used by employers who are employing migrant workers and, as a result, the paper form will not be made available from the Employer Orderline. Employers will be able to download the paper form from HMRC's website, using a link that will be provided in booklet CWG2 Employer Further Guide to PAYE and NICs.

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