What is the purpose of the "This is an EPM6 (Modified) Scheme" checkbox on the Starter Details screen?

The "This is an EPM6 (Modified) Scheme" checkbox should be enabled if the submission relates to an EPM6 (Modified) Scheme for tax equalised expatriate employees.

      Navigate > Employee > Basic Information > Tax Profile > Starter Details

      

      

An expatriate employee, subject to tax equalisation, is a foreign national who is sent to work in the UK by their employer. 

Tax equalisation is a term often used by HMRC and tax professionals to refer to a contractual arrangement between an employer and a foreign national employee working in the UK under which the employee is entitled to a net amount of cash earnings and non-cash benefits, and the employer agrees to meet all of the UK income tax arising from the cash earnings and non-cash benefits. Tax equalisation aims to ensure that the employee is no better or worse off as a result of taxes whilst on an international assignment. 

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