Employers

Keeping employers compliant in respect of global mobility

We support employers ranging from seconding their first employee internationally to employers with mature global mobility programs.

International Secondments

Employers seconding an employee internationally will create tax obligations in both countries.

Key considerations:

Determining the individual's tax residence status under domestic legislation and international double taxation agreements.
Agreeing secondment policies to ensure fairness and allocate responsibility for global tax.
Preparation of year-end tax returns for the employee.

Payroll and Reporting

Supporting employers with the reporting of compensation, benefits and expenses.

Key considerations:

Ensuring the employer's UK PAYE obligations are met.
Ensuring social security is paid in the correct jurisdiction and A1/Certificates of Coverage are obtained.
Identifying and applying the correct tax codes.

Short Term Business Visitors

Separate reporting requirements exist for individuals employed overseas who undertake business trips in the UK.

Key considerations:

Tracking business travellers to the UK and determining whether they are eligible for PAYE relaxation.
Preparation and submission of the annual Appendix 4 Short Term Business Visitor report.
Identifying individuals not eligible for PAYE relaxation and determining alternative reporting requirements.

Our Services to Employers

Advice to ensure your business remains compliant when seconding individuals to/from the UK
Administration of Appendix 6 Modified PAYE scheme for tax equalised individuals seconded to the UK
Preparation and submission of Appendix 4 Short Term Business Visitor reports
Advice regarding international tax policies to ensure fairness across your globally mobile population
Assistance with the reporting requirements in respect of remote workers

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