What do I
need to do?
Click on the moons on the right to read more about what action you need to take and when to take it.
Click on the moons on the right to read more about what action you need to take and when to take it.
Complete the 64-8 'Authorising your Agent' form. This enables us to act as your agent and deal with the UK tax authorities on your behalf.
Click here for guidance on filling out the form. You should only need to include your name, address, date of birth and signature.
Click here to download a blank copy of the form to fill in and print out.
ii. Complete the SA1 ‘Registering for Self Assessment form, if you don’t already have a UTR. This registers you with HMRC and a Unique Taxpayer Reference (UTR) will be issued by HMRC to allow you to file.
Click here for guidance on filling out the form and here to fill out and then print a copy of the form.
Once completed, return the original signed copy of both forms by post to the following address (the UK tax authorities will not accept scanned copies):
Deloitte LLP, FAO: UK Meeting Support GES, 1 New Street Square, London, EC4A 3HQ
If sending the form by courier and they need an individual contact, please mark this for the attention of Luke Cutlan.
It's important to keep your Deloitte Calendar up-to-date at all times. This is used by the Deloitte team in the UK and in any other countries in which Deloitte is supporting with your compliance requirements.
The Calendar should confirm which country you're in and where you working each day.
The Calendar can be completed in the GA Portal or you can use the Global Advantage App on your phone where available.
Click here to view how to complete your GA calendar.
Keeping your Calendar up to date ensures we correctly assess your UK tax residence position and can determine the taxable portion of your pay that needs to be reported in the UK.
It's important to retain all relevant records for the period you're working outside of the UK. These include:
These records may be required for accurate completion of your UK tax return and will be needed if HMRC decide to audit your tax return.
These records should be retained for at least 12 months after the date your UK tax return is filed.
We will be supporting you with the preparation of your UK tax return.
Following the end of the tax year in April, we will contact you to ask you to complete your 'About Me' tool. This is an online questionnaire which, when filled out, should give us all the information we need to complete your tax return.
The questionnaire can be accessed via the GA Portal. Click here for an overview of the 'About Me' and how to complete it.
The sooner you can submit your information, the sooner we can make a start on your tax return. We'll let you know once it is complete so you can review and approve it via the GA Portal.
Where you are able to use the HMRC online platform or an accountant is assisting you with your return, the filing deadline is 31 January after the end of the tax year.
There are penalties for late filing of your tax return so it's very important you remember this date.
Of course, it is in your interest to have your return completed and any final balance calculated as soon as possible. We will therefore work with you to have your return filed well before 31 January.
You will have paid taxes via PAYE but when we prepare your tax return, there may be an overpayment or underpayment showing.
This should be paid to you within a few weeks of filing your tax return. Where you provide details in your 'About Me', we can request that HMRC issue any refund directly to your bank account. HMRC will only make bank transfers to bank accounts in the UK, Jersey, Guernsey or the Isle of Man.
This should be paid to HMRC by 31 January after the end of the tax year. If there's a large liability, advance payments on account may able be due for the following year. If payments are required, we would provide details alongside your tax return on any amounts you need to pay, the deadlines for these and how to make any payments required to HMRC.
