For employees being relocated overseas for work, either temporarily or permanently, we can help you understand the complexities and provide the necessary tax return preparation services. Our specialist team provides employers with advice on how assignments or transfers can be structured most tax effectively and ensure they and their employees are aware of their resulting compliance obligations in both home and host locations.
Tax when arriving in the UK
Are you expecting to come to the UK for work purposes in the near future, or have you just recently arrived to start a UK assignment? We can assist you when completing the required forms relating to your arrival in the UK, including registering for the self-assessment tax return process.
The Statutory Residence Test enables an individual to determine their UK tax residence status. We can provide advice in relation to your historic or future residence position, to ensure your current or future tax planning is not compromised.
Tax when departing from the UK
Are you expected to leave the UK soon, or have you already left? We can assist you in completing the necessary forms to officially declare your departure.
UK Rental Property
Do you receive rental income on a property situated in the UK? If you do, there are reporting obligations that you must comply with. We can provide advice and assist with these reporting requirements and where appropriate, assist you in filing a claim to receive the rental income gross without tax deduction at source.
Long Term Resident or Switching to a ‘Local’ Contract
If you have been in the UK long term, or you are being transferred to a UK employment contract, we can help you understand the tax and social security implications.
Are you a non-domiciled individual? If so, there may be some advantageous tax planning options that you should consider. We can advise you on the intricacies of the remittance basis and how this will apply to you – whether you are expecting to be in the UK short term, or planning a longer stay.
Are you a non-domiciled individual based in the UK, but you spend time working outside the UK? If so, it may be possible to reduce your UK tax liability. We can help you arrange your existing affairs to benefit from this relief.
Is your assignment to the UK expected to last no more than 2 years, or if you have left the UK on assignment, do you expect to return within 2 years? If so, you may be entitled to claim relief for certain work related expenses. We can advise you what relief may be applicable and how to claim it.
We can assist with the design and/ or, review of the assignment letters for individuals arriving in or leaving the UK to ensure that they cover all relevant tax and social security related issues.
Expatriate or Assignment Tax Policy
We can assist with the design and implementation of a brand new expatriate or assignment tax policy for your business. This can include advice related to the various options available for employers – e.g. tax equalisation, tax protection, laissez faire etc. Alternatively, we can review existing policies and provide guidance and advice relating to any changes you may wish to implement.
We can provide assistance with the implementation and operation of shadow and modified payrolls for expatriates, including advice on grossing up payments and the related tax and social security implications.
We can review your existing PAYE code and help to prepare and implement a revised code with HMRC if necessary.
In certain circumstances it is possible to restrict the amount of your earnings that are subject to PAYE. If applicable, we can assist with the PAYE direction process. This can include the application to HMRC and providing advice regarding the subsequent implementation and reconciliation process.
Have you received a notice to file a tax return from HMRC, or do you think that you need to file a tax return? We can help in the preparation and filing of personal tax returns and the calculation of taxes for individuals in both the home and host locations.
Have HMRC sent you a formal enquiry concerning your tax affairs? We can assist you by working through the enquiry and communicating with HMRC on your behalf.
Do you need assistance with the P11D process or require advice regarding your PAYE Settlement Agreement (PSA)? Or do you have any other general Employment Tax enquiries? If so, please get in touch and our team. We will provide the necessary advice and assist with any reporting obligations.
Short Term Business Visitors (STBV)
Does your organisation have visitors to the UK from an overseas parent, subsidiary or associated company? Do they carry out duties whilst they are present in the UK? If so, we can provide advice relating to the PAYE implications and the Short Term Business Visitor Agreement process and assist with you annual reporting obligations.
Are you paying the correct amount of employees and employer NIC? Depending on the circumstances, it may be possible to exempt certain income and benefits from NIC. We can provide advice to both employee and employers, regarding the correct NIC liability position.
Social Security Certificates
Are you in the process of sending an employee on a work assignment outside the UK or has an overseas expat recently arrived in the UK? If so, have you considered the social security implications? It may be possible to obtain a certificate to maintain social security liabilities in home locations or implement a 52 week exemption from paying social security. We can help you navigate through the complex social security rules for expats working cross border.