Th!nk Tax Limited
+44(0)1452 722009
Th!nk Tax Limited

Expatriate Tax & Global Mobility Services

If your business has staff on overseas assignments, you'll know that both you and they face a wide range of complex tax and social security issues.

Our team assists companies and their employees with the issues arising on moving from one country to another. Whether you require tax and social security compliance advice for your international assignee workforce or just planning advice to make international assignments more effective, we can help your business with:-

  • Minimising the tax and social security implications if an international assignment is in the pipeline
  • Evaluating the structure of your benefits package to examine whether it is being delivered tax effectively
  • Social security planning and compliance
  • Preparation of UK Tax Returns
  • Withholding issues for international assignees

Th!nk Tax focuses on providing tax solutions for corporations with employees on short-term and long-term assignments outside their home country.

We have a significant amount of experience working with both large companies and small companies - the size of your company or number of International Assignees, no matter how large or small, is not a limiting factor.

The following list is just a sample of the services we can provide:

  • Assignment planning
  • Expatriate and foreign national UK Tax Return preparation
  • Preparation of annual tax equalization, tax protection, and/or tax reconciliation calculations
  • Expatriate and foreign national payroll consulting, including administration of UK Modified Payroll Arrangements for foreign national employees and Net of Credit arrangements (see more below)
  • Personalised UK tax briefings with the International Assignee and completion of HMRC forms
  • Year of departure and year of repatriation planning
  • Social Security advice for inbound and outbound employees
  • Bespoke advice for senior executives (e.g. with capital gains tax or remittance issues)
  • Support for secondees and commuters, both inbound and outbound
  • Putting in place short term business visitor agreements with HMRC, support with annual tracking and tracking accidental expatriate

Our Expatriate Payroll Services

Ensuring you are compliant with the UK PAYE (Pay As You Earn) withholding regulations is no mean feat, and there are significant penalties for those that get things wrong.

Employees seconded to and from the UK generate a number of UK payroll issues such as are employees liable to UK taxes, which allowances are they entitled to and can they claim exemption from National Insurance?

Our approach identifies all of the common payroll issues arising for large or small expatriate populations.

Our expatriate payroll services ensures that employers meet their PAYE and NIC obligations and we can help you avoid unnecessary cash-flow problems by seeking to reduce double taxation and making tax relief claims at source where possible.

We can provide the following :

  • Appendix 5 Net of Foreign Credit payrolls for employees with dual liabilities
  • Shadow payrolls for employees working in the UK that continue to be paid from an overseas payroll
  • Modified Payroll arrangements for tax equalised assignees working in the UK

Tax Planning when coming to or leaving the UK

It is essential to ensure that your tax matters are considered at an early stage when coming to or leaving the UK.

We can assist with arrival or departure consultations to discuss the key issues. A consultation would be tailored to a client’s requirements, however a selection of key areas our consultation cover include:

  • Review of tax residence and domicile position and implications of UK and overseas taxation of income and gains
  • Registration with UK tax authorities
  • Non domicile planning, including effective use of remittance basis
  • Claims for "overseas workday relief” in respect individuals moving to the UK and correct structure of banking arrangements for qualification
  • Advise on remittances of income from overseas
  • Assistance with filing of HMRC departure forms when leaving the UK, including P85 and NRL1

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