PAYE Reporting in Real Time – What’s in Store from 6 April 2014?

Offshore employment arrangements The changes announced by HM Revenue & Customs (“HMRC”) in their recent consultation document entitled “Offshore Employment Intermediaries” may have potentially wide-ranging effects across a whole range of employers but most notably for employers who have employees... Read more

Blog16th Oct 2013

By Sarah Munro

Offshore employment arrangements

The changes announced by HM Revenue & Customs (“HMRC”) in their recent consultation document entitled “Offshore Employment Intermediaries” may have potentially wide-ranging effects across a whole range of employers but most notably for employers who have employees working on the UK Continental Shelf (“UKCS”).

The consultation period closed on 12 August 2013 and HMRC have been conducting further stakeholder meetings to focus on exactly what changes should be made with regards to the PAYE and NIC regulations as they relate to North Sea working. Whatever decisions are taken around mariners and non-mariners, it is evident that businesses will have to familiarise themselves with a new set of PAYE and NIC cost and regulatory considerations relevant to UKCS working from 6 April 2014.

To find out more download the full article.

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