Expatriate Tax

As the business environment becomes more global, increasingly, UK employers find themselves seconding people from their base office in the UK to worldwide locations and also receiving secondees into the UK to take a role in leadership of UK subsidiaries/branches of foreign companies or to carry out specific projects.

For inbound secondees, the Kingston Smith expatriate advisory team can help with:

  • Structuring an employee’s package to ensure that tax reliefs for payment of living expenses are claimed where available
  • Advising on reliefs available from UK employee’s and employer’s National Insurance and what Social Security compliance obligations exist in the employee’s home country
  • Advising on claims for Foreign Work Days relief so that earnings in respect of non-UK work days can be taxed on a remittance basis
  • Tax equalisation calculations and modified PAYE schemes including associated employee income tax return obligations
  • Agreeing that Double Tax Relief can be given through the payroll using a Net of Foreign Tax Credit Relief agreements
  • Advising on Short Term Business Visitor arrangements and associated HM Revenue & Customs reporting requirements
  • Advice on taxation of Share Options and Awards granted to Internationally Mobile Employees
  • UK Tax Return completion including advising on the UK Statutory Residency Test and remittance basis rules

For outbound secondees, we can help with:

  • Advising on when the UK payroll obligations end and reporting leavers to HM Revenue & Customs
  • Advising on obligations to continue paying employer’s and employee’s National Insurance
  • Liaising with our associated firms within Morison KSi to advise on payroll obligations in host country
  • Advising employees on continued liability to UK tax on continuing sources of UK income such as rental income and capital gains from disposal of UK property

Expatriate Tax is an area where advice must be sought well in advance of an employee coming to or leaving the UK as, often, steps must be taken prior to arrival or departure to ensure that opportunities are not missed.

Our team is happy to work with you in whichever way suits you – we can liaise with your HR department with a focus on your obligations as an employer or we can provide our services direct to the employee with a greater focus on making the necessary claims on their personal tax return rather than through the payroll.

Contact us
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Tim Stovold


Telephone:
+44 (0)20 7566 3814

Role: Partner

Email:
Tim Stovold

Andrew Constable

Partner

+44 (0)20 7566 3741


Email:
Andrew Constable

Mike Scoltock

Partner

+44 (0)20 7566 3750


Email:
Mike Scoltock