Employee global mobility

International tax rules are not always joined-up, and the constantly changing regulation makes managing the process tougher. Whether you are located overseas and assigning senior staff to the UK or a UK company with ambitions to explore international markets, we can give you the support and guidance to navigate the complex and unfamiliar tax rules and regulations.

Tax liabilities can arise both at home and overseas; for the company as well as the employee, and compliance with social security regulations can be complex to navigate. Without specialist knowledge and experience, it’s easy to overlook your reporting or tax obligations, and doing so will likely incur financial penalties. It’s also easy to miss an opportunity to reduce your payroll and tax costs.
Do you understand the implications of sending your employee abroad?

Common questions we get asked include:
  • Which payroll will I pay my employee from?
  • Is there an obligation to report earnings and withhold tax and social security contributions? If so, in which country?
  • I don’t have a permanent establishment in that country, will the activities of the employee concerned impact on this?
  • How do home and host country rules interact? Is there a risk of double taxation?
  • How are benefits and travel expenses treated?

How we can help you

In the increasingly international business arena, the movement of employees across borders is more and more common, yet dealing with expatriate payroll and tax issues is highly complex and can be a challenge for many businesses. Through our dedicated Employer Consulting team in the UK, combined with coordinated advice from our global network of offices in more than 100 countries, we can support you in a variety of ways:
  • Advice on the new statutory residence test
  • Implementing and operating expatriate payroll and global pay reporting
  • Preparation of tax returns for expatriates, both in and out of the UK
  • Advising on tax and social security planning opportunities
  • Providing advice on social security compliance
  • Advising on expatriate policies, including tax equalisation
  • Managing modified payrolls and various HMRC approved agreements
  • Running payrolls both in the UK and overseas via our international network