• Type: Publication series
  • Date: 8/17/2012

United Kingdom – Revised Modified Payroll Agreements for Tax, NIC Withholding 

KPMG in the United Kingdom reports that H.M. Revenue & Customs (HMRC) has published revised Application for Modified PAYE and National Insurance Agreements to take account of the changes that all employers will be required to implement to meet the requirements of the forthcoming introduction of Real Time Information (RTI) in relation to income tax and social security withholding. HMRC have also issued a FAQ document covering some of the main issues for employers who have expatriate employees working in the U.K. 


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