Sending EP appendix 4 annual reports for short term visitors to HMRC

An EP Appendix 4 arrangement applies where an employer would generally have to comply with PAYE regulations for an employee but the employee is not UK resident for tax purposes and is on a short term assignment in the UK, generally less than 30 days in a 12 month period.

The annual reports need to be submitted to HMRC by 31 May 2019. In the past some employers may have sent their returns to the Operations Team email address but that mailbox is no longer receiving the reports, it is primarily meant for urgent queries or applications.

We have received the following message from the Operations Team:

'Please note that we are no longer able to accept EP Appendix 4 annual reports sent to our email mailbox. With immediate effect all such reports should be sent through the post via the usual correspondence address – Charities Savings & International 3, HM Revenue & Customs, BX9 1AJ. This change is due to the organisational restructure within our Operations Team. We will review again once the work has fully transitioned.

'This change only affects EP Appendix 4 reports. Therefore, application forms for an EP Appendix 4 arrangement can still be sent via email to the usual mailbox –'.