The government has now confirmed that Employers will have the option to voluntarily except Globally Mobile Employees (GMEs) from mandatory payrolling from 6th April 2027.
In these cases, employers may continue to use existing year-end reporting arrangements through forms P11D and P11D(b).
HMRC indicate that this will be managed through a separate exception process.
What are Globally Mobile Employees?
Globally mobile employees are workers who move across international borders to perform their jobs, either by coming to the UK from abroad, leaving the UK to work overseas, or working across multiple countries. Some have special and more complex tax and National Insurance arrangements than a UK only based worker. Often in year values may be based on estimates and the National Insurance arrangements may also be different.
Key Types of Mobile Employees
- Inbound workers: Overseas residents who travel to the UK for work assignments.
- Outbound workers: UK residents who relocate or travel abroad for employment.
- Multi-country workers: Individuals who split their time working in more than one country.
Want to know more about GME’s click on the image:
PAYadvice.UK 17/9/2026