For directors, executives and employees working cross-border or relocating to or from the UK, a planned and co-ordinated approach to tax, PAYE, NIC and payroll is normally required.

Our global mobility tax service supports both employers and employees in the following areas:

  • PAYE compliance for short-term business visitors to the UK.
  • Temporary assignments and secondments to and from the UK.
  • Permanent relocations to and from the UK.
  • Globally remote working in the UK or overseas.
  • Non-resident directors of UK companies.

Tax services for employers

We provide the full range of global mobility tax services including:

  • Drafting secondment agreements, compliant with local labour laws and reflecting available tax-efficiencies where applicable.
  • Advice and support on the employer tax and social security compliance obligations associated with secondments to and from the UK.
  • Advice on structuring assignments and cross-border work to minimise employer tax and social security costs.
  • Employment status reviews for cross-border workers and off-payroll PAYE and NIC advice.
  • Advising on the employer tax and social security implications associated with the employment of globally remote workers.
  • Managing immigration and tax compliance in respect of short-term business visitors.
  • Implementing and managing tax equalisation arrangements.
  • Assignment related cost projections.
  • Global mobility tax training for HR.

Tax services for globally mobile executives

  • Pre-relocation tax briefings, social security and immigration briefings.
  • Personal tax
  • Advice on minimising tax and social security costs.
  • Registration with the UK tax authorities (HMRC).
  • Preparation and e-filing of UK tax returns.
  • Advice on specialist areas such as tax on pensions and share incentive arrangements and consulting/self-employment income.
  • Non-resident director tax and legal compliance.
  • Tax investigations

Legal services

Alongside tax, we also deliver immigration and global mobility-related employment law advice to deliver a joined-up and comprehensive tax and legal service.

For employers and executives, we aim to provide you with clarity, enabling you to remain compliant and to minimise any unnecessary cost.

To arrange an introductory call please contact Lee McIntyre-Hamilton using the details below.

Lee McIntyre-Hamilton has spent over 25 years providing global mobility services to globally mobile executives and their employers. His expertise covers the employer and employee tax, social security and payroll implications of cross-border moves. This includes employer and employee tax compliance, international share schemes tax, tax on pensions for mobile employees, the taxation of cross-border termination payments and operating tax equalisation arrangements. Lee also provides advice on the tax aspects of global mobility and globally remote working policies and processes.

Head shot of Lee McIntyre-Hamilton smiling and looking away from camera
Lee McIntyre-Hamilton

Partner
t: 020 3319 3700
e:
lee.mcintyre-hamilton@keystonelaw.co.uk