A6.959 Ex-Pat And Foreign Workers

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Typical danger areas / A6.959 Ex-pat and foreign workers

Commentary

Administration and compliance

The rules are often extremely complex and the tax and National Insurance treatment may not be consistent. There are a number of danger areas including:

��
•�� certificate of coverage for National Insurance — Employees who come to the UK to work from overseas may have the opportunity to continue making National Insurance contributions in their own country. If they do, they

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

��Ƶ