What do I
need to do?

1. 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.

   Once completed, return the original signed copy 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.

2.         If your spouse has any non-UK income or gains, they will need to consider whether            a UK tax return is needed, either to opt into the FIG regime (which must be done via          a UK tax return) or to report any taxable foreign income and gains.  
3. Review the FAQ section for any further points relevant to you.
4. Log into the GA Portal and follow this link to access the Working in the UK guide.

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. You should continue to use the Calendar until 5 April (the end of the tax year) after your assignment ends to ensure all the required information is in one place before your UK tax return is completed.

It's important to retain all relevant records for the period you're working in the UK. These include:

• Travel - boarding cards, booking receipts, confirmation emails
• Overseas work - meeting agendas, itineraries, screenshots of emails sent for days spent working outside the UK
• Investments - statements or certificates relating to any UK or non-UK investment income or gains for the tax year. Even if you expect to opt into the FIG regime, you need to retain records of your foreign income and gains in the UK tax year so that these can be reported and exempted on your UK tax return.
• If you have been assigned to the UK for up to 2 years, details and evidence of any personal subsistence expenses - see 'Tax on employment income' module. 

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.