Globally Mobile Employees, do your clients have employees who work overseas and/or are coming to work in the UK from overseas?

If so, are your clients aware of the tax compliance requirements for the individual and their employer?

If you are an individual…

Going to work abroad can be a confusing time from a tax point of view. Many employees look to their employers for guidance and support. Here are some of the things they will need to think about…

UK Tax Residence Status – HMRC’s Statutory Residence Test (SRT) will need to be applied to determine their UK tax obligations.

Split Year & Double Tax Treaty Rules – this is critical for those arriving to/leaving the UK in the middle of a tax year (6th April-5th April).

Other Taxes – There may also be Capital Gains Tax (CGT) and Social Security implications.

If you are an employer…

The employer also needs to consider their position particularly where they have employees joining them from overseas, including:

PAYE Compliance – PAYE applies from day one for UK workdays. Misunderstanding this can lead to compliance failures.

Cross-Jurisdictional Considerations – employers need to ensure tax requirements are met in all relevant jurisdictions.

How can ETC Tax help with internationally mobile employees?

• Expert Support

  We can ensure your clients’ tax affairs are properly managed.

  Clients will have the confidence and peace of mind of professional support, whilst being reassured that they have done everything they need to from a compliance point of view.

  Proactive Risk Management

  Acting early will ensure clients avoid HMRC issues and costly corrections. We help mitigate risk by providing timely advice and support.

  Tailored Services

  We offer customised support to fit your clients’ business needs, from initial consultations to ongoing UK tax compliance assistance.

About us

ETC Tax is a specialist tax advisory firm with Big 4 accountancy firm experience.

We have specialists in global mobility issues such as this. We focus on providing tax support to SMEs, and OMBs, making us uniquely qualified to meet your specific needs.

Other services include :-

• Advice on succession planning and exit
• R&D
• Advice on share schemes and employee incentivisation
• Reorganisations
• International tax issues

Next Steps

If you’d like to learn more about how we can help you assist your clients with their small business needs regarding globally mobile employees, or any of our other service offerings, we’d be happy to help. Please contact amie.swales@etctax.co.uk, quoting ETCUK25 for a 10% discount against any work we do for you.