Expat Backing Schedules
Where the employment is an Expat employment then the employment backing schedules have been replaced with specific expat backing schedules that are accessed in the same way.
There are two types:
- One where the ‘Equalisation option’ is set to ‘Full’, ‘Employment only’ or ‘None’; and
- Another where the ‘Equalisation option’ is set to ‘Specific’.
Where the ‘Equalisation option’ is set to ‘Full’, ‘Employment only’ or ‘None’ then the following backing schedules are produced:
- ‘Schedule of Remuneration’;
- ‘Allocation of Compensation’;
- ‘Proof of Equalisation’ (except where the ‘Equalisation option’ is set to ‘None’); and
- ‘Box 1 Reconciliation’
The ‘Schedule of Remuneration’ details the compensation, benefits, expenses, lump sums and corresponding payments in respect of that employment.
The ‘Allocation of Compensation’ details the split of the income between UK and non-UK duties. The ‘Proof of Equalisation’ report details how the gross up is calculated.
The ‘Box 1 Reconciliation’ report shows how the figure in Box 1 on the SA102 is calculated (including any gross up where applicable).
Where the ‘Equalisation option’ is set to ‘Specific’ then the following schedules are produced:
- ‘Schedule of Remuneration – Partial’;
- ‘Allocation of Compensation – Partial’;
- ‘Proof of Equalisation – Partial’; and
- ‘Box 1 Reconciliation’
The ‘Schedule of Remuneration - Partial’ details the compensation, benefits, expenses, lump sums and corresponding payments in respect of that employment and divides the amounts into those where the employer is responsible for the tax, ‘Amount to be grossed up’ column, and those where the taxpayer is responsible for the tax, ‘Amount not to be grossed up’ column.
The ‘Allocation of Compensation - Partial’ details the split of the income between UK and non- UK duties and divides the amounts into those where the employer is responsible for the tax, ‘Amount to be grossed up’ column, and those where the taxpayer is responsible for the tax, ‘Amount not to be grossed up’ column.
The ‘Proof of Equalisation - Partial’ report details how the gross up is calculated and divides the amounts into those where the employer is responsible for the tax, ‘Amount to be grossed up’ column, and those where the taxpayer is responsible for the tax, ‘Amount not to be grossed up’ column.
The ‘Box 1 Reconciliation’ report shows how the figure in Box 1 on the SA102 is calculated (including any gross up where applicable).