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P46 (expat)
Gary Burgess made this Freedom of Information request to HM Revenue and Customs
The request was successful.
From: Gary Burgess
3 March 2010
Dear HM Revenue & Customs,
When an employer takes on a new employee in the UK then they should
submit one of the following forms to HMRC:
P45 Part3 - When a new employee starts
P46 - When a new employee starts, but has no P45 from their
previous employer
P46 (Expat) - For certain employees seconded to work in the UK
Between May 2009 and January 2010 inclusive, how many employers
took on more expats than non-expats?
i.e. how many employers submitted more P46 (expat) forms than P45
Part3 forms and P46 forms (either online or in paper or other
format)?
For each of these employers, how many P46 (expat) forms, P45 Part3
forms and P46 forms did they submit between May 2009 and January
2010 inclusive?
Are there any tax advantages to bringing in expats/seconded workers
from outside the UK rather than employing normal permanent workers
in the UK? E.g. temporary workplace dispensations.
Are there any current investigations ongoing into employers
claiming such dispensations for expat employees but keeping the tax
deduction, and not passing it to the employee?
Have any past investigations uncovered employers claiming such
dispensations for expat employees and not passing the tax deduction
to the employee?
Yours faithfully,
Gary Burgess
From: Request, FOI (Security Cen Pol FOI )
HM Revenue and Customs
3 March 2010
<<FOI 1270-10 G Burgess Acknowledgement Letter.pdf>>
Message sent on behalf of the Freedom of Information Team
The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.
This e-mail may have been intercepted and its information altered.
show quoted sections
Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
24 March 2010
Dear Mr Burgess,
Please find attached HMRC's response to your recent request.
Yours sincerely
Teresa Chance
The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.
This e-mail may have been intercepted and its information altered.
show quoted sections
Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.
From: Gary Burgess
26 March 2010
Dear Teresa Chance (CenPOL),
can I request the numbers for the 10 employers that have submitted
the most P46 expat forms since May 2009 please?
Yours sincerely,
Gary Burgess
From: Request, FOI (Security Cen Pol FOI )
HM Revenue and Customs
26 March 2010
<<FOI 1405-10 G Burgess Acknowledgement Letter.pdf>>
Message sent on behalf of the Freedom of Information Team
The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.
This e-mail may have been intercepted and its information altered.
show quoted sections
Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
22 April 2010
Dear Mr Burgess,
Please find attached HMRC's response to your recent request.
Yours sincerely
Teresa Chance
The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.
This e-mail may have been intercepted and its information altered.
show quoted sections
Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.
From: Gary Burgess
11 June 2010
Dear HM Revenue & Customs,
Please pass this on to the person who conducts Freedom of
Information reviews.
I am writing to request an internal review of HM Revenue &
Customs's handling of my FOI request 'P46 (expat)'.
I do not believe it will take more than 3 days to gather this
information. If the P46 (expat) data is held on a relational
database then it is a very simple query to group by employer and
count the number and sort to show those with the highest count.
A full history of my FOI request and all correspondence is
available on the Internet at this address:
http://www.whatdotheyknow.com/request/p4...
Yours faithfully,
Gary Burgess
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
14 June 2010
Dear Mr Burgess,
Thank you for your request for an internal review. Your review is being
dealt with and I expect that you will receive a response by 9 July 2010.
You will be kept informed if there is any delay.
Yours sincerely
Teresa Chance
The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
show quoted sections
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
13 July 2010
Dear Mr Burgess,
Your internal review is being finalised and I expect that you should
receive it by the end of this week. I apologise for the delay.
Yours sincerely
Teresa Chance
show quoted sections
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
15 July 2010
Dear Mr Burgess,
Please find attached the internal review which you requested.
Yours sincerely
Teresa Chance
The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
show quoted sections
From: Gary Burgess
16 July 2010
Dear Teresa Chance (CenPOL),
thank you for the review and for the efforts seeking other sources.
Are you able to tell me what standard reports do exist that provide
numbers on P46(expat)'s?
If I know what can be easily provided then I can raise a request
for information that falls below £600.
Yours sincerely,
Gary Burgess
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
23 July 2010
Dear Mr Burgess,
I am making enquiries and will let you know as soon as I can.
Yours sincerely
Teresa Chance
show quoted sections
From: Chance, Teresa (CenPOL)
HM Revenue and Customs
6 August 2010
Dear Mr Burgess,
Please find attached further clarification regarding P46(expat) forms.
Yours sincerely
Teresa Chance
show quoted sections
From: Gary Burgess
8 August 2010
Dear Teresa Chance (CenPOL),
Thank you for providing that information. It is very interesting.
The number of P46 (expat)'s (6,656) seems quite small considering
that three times that many intra company transfer visas were issued
over the same period for employees seconded to the UK from outside
the EEA. The majority are clearly not using the P46 (expat).
Thanks again for all your efforts.
Yours sincerely,
Gary Burgess
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