IW

Thanks for your help.

Thanks, that's the most helpful response I have had so far!

Thanks, 4.5 doesn't mention CA3821, so I assume that advice was incorrect and we don't fill that in. Most of 4.5 is about employees coming here, not those leaving the UK, except the 'employees working abroad' link which leads to a section about issuing a letter to the employee when they go abroad but, apart from the employee completing form P85 to get a tax code, we, the employer, do not need to do anything; is that correct? A further link says an employer's liability to pay social security contributions follows the liability of the employee; HMRC have already confirmed to him that he will not pay here. I can’t find anything that tells me, as the employer, what we have to do to inform HMRC, or do we do nothing except change the tax code to NT, when that is confirmed? Thanks.

Hello, we have an employee, a UK citizen, who is moving to Denmark, on a permanent, not short-term, basis, and will continue working for us from there. HMRC have confirmed he will not be liable to pay UK NIC, as he will be spending more than 25% of his time outside the UK. What do we, as his employer, need to do to inform HMRC of the situation and to make sure we no longer have to pay Employer NIC? And when do we need to do this (he will be moving in late July/August). Denmark has a reciprocal agreement with the UK, which I think means we also stop deducting his tax but how do we inform HMRC of that? Thanks.

Hello, we have an employee, a British citizen. who is relocating to Denmark this summer. He will continue to work for us from there. As he will be working there for more than 25% of the time, we will make insurance contributions to Denmark, not the UK. I have been advised by HMRC that we must complete CA3821, but that is for employees that are being sent abroad and who will be returning, to continue making employer NIC contributions, but he is relocating permanently. What do we need to do to notify HMRC that his situation is changing and to stop making employer NIC contributions, so we don't pay twice, to the UK and also to Denmark? Thanks.

Hello,
one of our employees is moving to Denmark but we want him to continue working for us remotely, he is a UK citizen; do we need to continue paying employer's NIC and deducting his NIC and tax, too?
Is there any paperwork we need to complete or department we need to inform, or does everything continue as it is at the moment, as if he were still living in the UK?
Thanks.