New P46(Expat) form for secondees from April 2009

In April 2009 HMRC introduced an new version of the P46 form for new employees, the P46 (Expat).

This new P46 (Expat) should only be used for foreign nationals seconded to work in the UK whilst remaining employed by their overseas employer.

The new form will be available to file online for small employers but employers with more than 50 employees must file online to avoid a penalty.

The new form must not be used by UK employers for migrant workers.

Link to the form on HMRC website.