Global Mobility Tax

We advise and support individuals on all key aspects of UK tax when it comes to relocating to or from the UK. With a tailored tax briefing, we provide upfront guidance to individuals on the UK tax implications of their relocation to the UK, including how this will interact with their overseas tax position. We also identify available UK tax reliefs and explain UK tax compliance obligations and deadlines. Our briefings also provide the opportunity for individuals to ask questions and obtain clarity on their tax position. We aim to ensure that individuals leave their briefing with clarity and practical next steps.

• Delivered UK tax briefing to the CEO of a leading French energy company prior to his relocation to the UK, identifying applicable reliefs with regard to employment income and tax efficiencies with regard to his personal income and gains.
• Briefed group of US engineers working temporarily in the UK on the tax implications of their secondment. For the individuals, this provided reassurance so that they could focus on their project.
• Provided global mobility tax advice and personal tax briefing to the non-domiciled board of a UK oil & gas company and with respect to its large population of globally mobile employees.

For complex matters such as the taxation of share incentive arrangements, complex personal income and gains or non-standard cross-border mobility (e.g. individuals who live and work regularly across two countries), we can deliver concise and straightforward written advice. Where required, we work with overseas advisors to ensure a joined-up analysis across the UK and the relevant overseas country. Our clear written advice provides individuals with certainty on their tax position and also enables planning for tax efficiency and effective compliance.

• Delivered memo on the tax and social security contribution implications associated with a US employee regularly spending a substantial amount of time working in the UK.
• Advised on the complex UK and overseas tax and social security implications resulting from a cross-border employment termination case.
• Advice to the CEO of a large US organisation on ‘tax equalising’ his employment income whilst on secondment to the UK in order to leave him ‘no better or worse off’ from a tax perspective.
• Instructed as an expert witness in a case regarding US and UK social security contributions for a US national working in the UK.

We provide a straightforward UK tax return preparation and e-filing service for people who have been seconded to the UK temporarily, who are relocating to the UK indefinitely or who are relocating from the UK to work overseas. We’re focused on personal service delivery and attention to the specific circumstances of each individual. For people new to the UK, we also take care of registering individuals with the UK tax authorities (HMRC).

• Preparation and e-file of multiple UK tax returns for the non-domiciled board members of an oil & gas company.
• Preparation and e-file of UK tax returns for US CEO, making a complex double tax treaty claim in order to mitigate double taxation.
• Preparation of income tax returns for a husband and wife who relocated to the UK from the US for several years to pursue UK employment.

We advise on all aspects of UK immigration, guiding clients through visa options, sponsor licence management, and compliance requirements. By combining tax and immigration expertise, we help executives navigate relocation with clarity and confidence and also ensure that there is alignment across these two areas.

We advise executives on the drafting, review, and negotiation of UK employment contracts and secondment agreements, ensuring terms are compliant, commercially effective and aligned with immigration and workforce requirements. Our combined tax, employment, and immigration expertise helps clients manage risk, protect their interests and achieve clarity from the outset.

We advise employers on the full range of compliance obligations arising from secondee moves and other relocation into and out of the UK. This includes handling required registrations and ensuring all tax, social security, and reporting duties are met cost efficiently, compliantly, and with minimal administrative burden.

We advise employers on structuring international secondments to compliantly minimise tax and NIC costs. By combining practical planning with cross‑border technical expertise, we help organisations optimise secondment design, manage liabilities efficiently, and ensure compliant, cost‑effective workforce mobility.

In additional to advisory services, we also provide training on global mobility tax to employers. This included tailored training on the key employer related areas of global mobility including residence, PAYE, NIC, share arrangements, and pension tax.

• Advised a US finance company on the most tax-efficient and compliant structure for the relocation of senior employees to the UK, including on the implementation of a company ‘tax equalisation’ arrangement and the PAYE and NIC implications.
• Undertook a PAYE, NIC, and international employment tax risk review on behalf of a UK employer in respect of over 50 globally remote workers.
• Reviewed the contractual and working arrangements of UK and internationally based contractors for a UK technology company, in order to identify any employment status and employment tax-related risks.
• Advised a UK employment on the PAYE and NIC implications associated with the termination of a globally mobile employee.
• Advised a UK employer regarding complex UK and overseas payroll arrangements in respect of a senior executive who had relocated to the UK on a long-term basis.
• Advised a recognised international fashion brand on the UK PAYE and NIC implications associated with the employment of a non-UK resident senior executive performing duties in the UK.
• Provided tailored global mobility tax, PAYE and NIC training to the UK HR team of a UK bank.

We assist employers with UK immigration applications, sponsor licence management, and the compliance responsibilities linked to short‑term business visitors. By integrating immigration, employment, and tax expertise, we help organisations meet regulatory obligations, minimise risk and manage cross‑border workforce movements smoothly and compliantly.

We draft and review secondment agreements that align with UK and international labour laws while maximising available tax efficiencies. Our integrated employment, immigration, and tax expertise ensures agreements are compliant, commercially effective and structured to support smooth, low‑risk cross‑border assignments for both employers and secondees.