Hi,
There are unlikely to be any tax implications.
When someone leaves the UK, they should complete and send from P85.
However, this is when they are
- leaving the UK to live abroad permanently
- going to work abroad full-time (including for a UK-based employer) for at least one full tax year
- a foreign national leaving the UK
The above would not apply to your circumstances. Therefore, you would run payroll as normal.
You can complete form CA3821
Tell HMRC if you're sending employees to work abroad (CA3821).
This can lead to the employee obtaining a certifcate to show they are paying National Insurance in the UK and stop an EU authority from
collecting their version of social security from the employee.
Thank you.