Expatriate Tax & Global Mobility Services

If your business has globally mobile employees whether UK inbound or outbound, you'll know that both you and they face a wide range of complex tax and social security issues.

Our team assists companies with the issues arising on employees moving to or from the UK as well as employees working in more than one country. Whether you require tax and social security advice for your globally mobile workforce or just planning advice to ensure you are compliant, we can help your business.

We have a significant amount of experience working with both large and small companies - the size of your company or number of mobile employees is not a limiting factor.

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

  • UK Tax Return preparation
  • Preparation of annual tax equalization, tax protection, and/or tax reconciliation calculations
  • Tax and social security advice and planning if a move is in the pipeline
  • Advising on and evaluating the structure of benefits to determine if they are being delivered tax effectively
  • Social security compliance including applying for certificates of social security coverage for employees posted abroad or working in more than one country
  • Payroll consulting including the administration of UK Modified Payroll arrangements and Appendix 5 Net of Foreign Tax Credit arrangements (see more below)
  • UK Tax Briefings with employees and the completion of HMRC forms
  • Year of departure and year of repatriation planning
  • Bespoke advice for senior executives (e.g. with capital gains tax or remittance issues)
  • Support for employees

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 it wrong.

Employees seconded to and from the UK generate a number of UK payroll issues e.g. 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 globally mobile 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 advise on, arrange and operate for you :

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

Tax Planning when coming to or leaving the UK

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

We can assist with employee arrival or departure briefings to help them understand the key issues.

Key areas our consultation would 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 for Inbounds
  • Assistance with filing of HMRC departure forms when leaving the UK, including P85 and NRL1

We offer advice on :

  • Non-resident CGT planning
  • Employees participating in company share plans
  • Employees leaving the UK who have UK pensions