Payroll Legislation

Internationally Mobile Workers Extended Filing Dates due to Coronavirus

Legislation

Internationally Mobile Workers Extended Filing Dates due to Coronavirus

Due Date

30 June 2021

Summary

HMRC has extended the end of year payroll reporting deadline for customers with Internationally Mobile workers. The announcement applies to businesses that operate modified payroll reporting for employees coming to or leaving the UK under the procedures known as Appendices 4, 7A, 7B and 8.

  • The original filing deadline for the 2019 to 2020 returns under Appendices 7a and 7b was 31 March 2021.
  • The original filing deadline for the 2019 to 2020 returns under Appendices 4 and 8 was 31 May 2021.

Due to the COVID-19 outbreak and accompanying advice from the government, HMRC recognise most customers and agents may either be in self-isolation or will be working from home, with limited access to usual resources.

To assist at this time, the deadline for returns and payments, where appropriate, has now been extended to 30 June 2021.

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