Pre-entry planning for UK inbound assignees from an employer’s perspective

Produced by Tolley in association with

Employment Tax

Guidance

STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Determine type of move

The employer must decide the terms under which the employee should be taken on in the UK. This can range from an assignment through to direct local hire. An assignment usually means that the employee retains some connection with his home country, from a continuing employment relationship with his home employer through to on-going payments into the overseas social security or pension arrangements. The employee may be compensated for the move overseas with relocation costs reimbursed by the employer. He may also receive additional support, with his employer paying for costs in the UK such as accommodation

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Sarah Robert

Director at James Cowper LLP

Sarah Robert is a Business Tax director.Sarah heads up James Cowper's expatriate tax services. She assists corporate clients moving employees overseas and into the UK as well as companies and entrepreneurs setting up in the UK for the first time.With extensive international experience in Big 4 firms, Sarah moved to James Cowper in 2009 and now advises a varied portfolio of companies. She is experienced in a wide range of taxation issues including; employment taxes, international payroll, international social security planning, double tax treaty advice and HMRC enquiries. She has a particular expertise in advising French companies and individuals and having worked in France herself, Sarah has a good understanding of international business challenges.

Popular Articles

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more

Employment Tax

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

��Ƶ