Services
Audit & Assurance
External, internal and joint venture audit services
Business Advisory
Management accounts, strategic planning, profit improvement, ESG
Corporate Finance
M&A advisory, selling a business, fundraising, valuations, due diligence
ESG
Baseline assessments, materiality assessments, carbon footprint and sustainability reporting
Hotel Accounting
Accounting function, automation, daily reconciliations and dashboards, accounts payable
Payroll & Employment
Payroll, global mobility, employee benefits, employment taxes
Private Clients & High Net Worth Individuals
Tax planning & compliance, tax residence and domicile, trust planning
Restructuring & Recovery
Business rescue, liquidations, administrations, insolvency, debt recovery
Tax
Corporate tax, customs duty, VAT, R&D, tax investigations, international tax
Virtual Finance
Bespoke service providing real-time information about your business performance
More from AAB
AAB PEOPLE
Full-service people consultancy – human resources, learning and development
AAB WEALTH
Financial planning, cash flow modelling, retirement planning
AAB Consulting
Business consultancy helping organisations with the challenge of change
Sectors
Business Services
Professional services, medical, recruitment and media
Construction & Property
Property developers, construction companies, housebuilders, landlords
Energy
Renewables, clean energy, energy producers, energy transition, exploration and production
Family Business
Specialist support for businesses owned/managed by families
Food & Drink
Food & drink producers, processors, importers, wholesalers and retailers
Industrial
Engineering, manufacturing, aerospace, automotive, shipping, distribution
Leisure, Retail and Hospitality
Fashion, entertainment, activity centres, hoteliers
Not For Profit
Charities, social housing, higher and further education institutions
Public Sector
Government, non-departmental public bodies, health boards, ALEOS
Technology
Software companies, tech start-ups, cybersecurity firms, and AI innovators.
About
AABout Us
Our story
Our Team
Meet the specialists
Careers
Join the AAB team
Diversity & Inclusion
Building a business where everyone feels they belong
Growing Sustainably - ESG
ESG – Our commitment to building a sustainable business
News
Latest news from across AAB Group
AABIE
AAB charitable initiative
AAB Wealth expands presence in Central Scotland with acquisition of Synergy Financial Planning
Insights
Blogs
Stay informed with cutting-edge news for business growth. Our experts offer industry insights and invaluable advice on accountancy and business strategies.
Case studies
Explore insightful case studies tailored to specific industries, offering invaluable lessons and strategies for success.
Webinars & Events
Engage with dynamic webinars and events tailored to your interests, offering valuable insights and networking opportunities.
ESG Diligence: The Key To Sustainable M&A Transactions
AAB / Blog / Have you had employees or sub contactors working in Norway?
BLOG4th Oct 2017
It is mandatory for all individuals if they have been working in Norway, regardless of how long, to file a Norwegian income tax return. However, the Norwegian income tax return has a key difference from a UK income tax return in that it does not include special pages or an in built calculation to determine the amount of tax that is due for the year. Therefore, the Norwegian tax return does not show the tax that is due and cannot be used as the evidence to verify the amount of Norwegian tax that a person has paid.
Instead of including the facility to calculate tax on the tax return, the Norwegian tax office process the returns when they receive them, generally from April onwards. They merge this information with any Norwegian payroll information they have and then issue a Tax Assessment Notice (TAN). The TAN summarises the income and assets that have been taxed, the deductions that have been claimed and any prepayments of Norwegian tax received. The final tax is computed and the TAN’s show any amounts of tax still to be paid or refunds due.
Historically the TAN’s were not issued to UK residents until the October following the income year in question. However this year, the Norwegian tax authorities have changed the arrangements and most of the 2016 TAN’s have already been issued. Since June, they have been released in batches with the last batch due to be released in October All individuals who have been working in Norway should ensure they receive their TAN. They should check it is correct, as it needs to be appealed if it is wrong. This may mean that employers have to arrange to collect them from employees and pass to their advisors for checking. If an individual is not certain what to do, they should seek the assistance of a professional advisor directly. Either way, it is important that the TAN is correct. Failure to appeal an incorrect TAN could result in an enquiry from either the Norwegian tax authority or HMRC. It may seem strange to suggest that failure to appeal a Norwegian TAN could lead to an enquiry from HMRC but that can be the case where there is net of tax credit in the UK involved.
Our next blog will provide more details on TANs, but should you require any assistance or have any questions relating to your TAN, please don’t hesitate to contact us.
How AAB can help you with
Accurate, efficient handling of payroll functions and employment tax are fundamental to your success. We help you get them right – easing your workload, ensuring compliance in the UK and globally, and keeping your employees satisfied. Our comprehensive services for payroll and employment taxes address all these issues and help you operate efficiently, confidently and compliantly. Whatever the size of your business, from start-up to global player, all the services you require from us will be tailored to your specific needs and integrated to provide seamless support.
Related services