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Posted Mon, 08 Jul 2024 19:42:47 GMT by Marta Secoli
Hello, I'm on a two year secondment from Italy, I was sent by my home firm to the UK office - with the same role - to improve both the relationship between the common client and between the two offices. I terminated my Italian contract to be hired in the UK with a specific assignment letter stating that I am sent to the UK in secondment for two years after which I will be re hired in my home office as if I never left (so also with the promotions involved). I was wondering if I'm eligible for detach duty relief considering that the job I'm taking on in the UK is temporary and I fully intend to go back to Italy at the end of my assignment. More specifically I was wondering if the fact that I terminated my Italian contract to start a two year UK contract means a change in employer even if the global underlying network/group I work for is the same and didn't change. Thank you for your help Marta
Posted Mon, 15 Jul 2024 11:08:04 GMT by HMRC Admin 32 Response
Hi,

Each case needs to be looked at in its own merit. Please see:

EIM77010 - Appendix 1: Employees on secondment to the UK

You will need to write in with evidence for this to be answered.

Thank you.
Posted Tue, 16 Jul 2024 17:03:45 GMT by Marta Secoli
Hi, thank you for your reply! Where should I attach the evidences? Thank you 

Name removed admin .
Posted Thu, 18 Jul 2024 07:58:53 GMT by HMRC Admin 25 Response
Hi Marta,
You can attach it as a PDF.
There is a section at the end of your return that allows you to attach documents.
Thank you. 
Posted Fri, 19 Jul 2024 16:20:01 GMT by Marta Secoli
Hello, thanks for your reply, I'm still not sure where I have to attach the evidence in order to understand if I'm eligible for detached duty relief. Thank you Marta
Posted Tue, 23 Jul 2024 10:23:36 GMT by HMRC Admin 17 Response

Hi,
 
If filing online, you attach a PDF - there is a section towards the end of the return that allows you to attach documents

but they must be in PDF format  .

Thank you .

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