Expat Tax

Manage your global tax planning and compliance through specialist expat tax services.

Do you know?

Leaving the UK does not in itself release you from UK tax liabilities.

Need to know…

Business is now a global affair and, as such, companies which operate cross-border are likely to have members of staff spending time in different locations, requiring expat tax advice.

One of the most pressing areas of risk involved with operating a globally-mobile workforce is ensuring compliance with the various tax laws and regulations of wherever you are active.

For international businesses, this means ensuring your employees are paying the right tax, and level of taxes, within the right jurisdictions at the right time.

But keeping up to date with global tax regulations is a huge challenge for companies and employees alike.

Tax presents ongoing compliance risk for employers and tax issues can quickly become a source of real stress for employees – an unwanted distraction from the commercial objective of the overseas assignment.

When you relocate an employee to another country, we can assist with all cross-border tax implications for both your business and your employee.


What are the expat tax implications of employees leaving the UK?

Expat tax has become a primary area of risk for businesses deploying personnel overseas on assignment. We offer a broad range of services to help employers, employees, directors, individuals and entrepreneurs who are working outside their home country, to manage their tax obligations and maximise tax planning opportunities.

Tax planning and compliance should feature as a key concern of your company’s pre-assignment process. We can provide advice and support covering tax treatment of income, both in the UK and overseas, considering investments, tax efficient asset disposal and inheritance tax planning.

We can deliver advice and support on the tax implications of any type of assignment within any jurisdiction, based on the specific circumstances of the assignment and the tax status of the assignee and company.


What are the expat tax compliance issues for employers?

Expat tax compliance can give rise to a broad range of tax liabilities, both in the UK and the new country. We can provide analysis of the taxability of wages and benefits in each jurisdiction, as well as tax cost estimates, tax return preparation, tax equalisation calculations, and reviews of your compliance processes.

Companies also need to be aware of tax event thresholds, we can advise on solutions to manage this area of risk and avoid potential breaches.

We also advise on implications of short- and long-term assignments and we can provide clarity on tax reporting.

Expat tax issues also reach into associated areas such as HR, where we can advise on employee incentive and share schemes, payroll and remuneration issues, international pensions and benefits planning.

Where do non-residents have to file tax returns?

To avoid penalties, employees must ensure they meet their filing obligations in all relevant countries.

This will be dependent on specific circumstances. We can support by identifying which returns are required for which jurisdictions, and by completing the relevant forms as necessary.

Do your expat tax services assist with assignee support?

We can work as an integral part of your global mobility programme, offering advice throughout the assignment, including planning, post-assignment support, and repatriation assistance.

We can help you ensure compliance across relevant tax regimes and jurisdictions, while alleviating pressure on employees of tax concerns, enabling employees to focus on the commercial objective of their assignment. This usually involves close collaboration with payroll and HR functions to minimise scope for errors and omissions.

It makes practical and commercial sense to incorporate tax planning and compliance within your organisation’s mobility and HR policies. This will help to provide transparency around roles and responsibilities. It also provides reassurance to employees of the support the company will provide in managing tax liabilities.

We can also provide training and documented guidance on request covering employees’ duties in respect of tax compliance.

Will a change in tax status impact employment contracts?

Depending on the specific circumstances, employment contracts may be affected by employees’ changes in tax status. It is sensible to carry out reviews of contract documentation to take account of overseas deployments.

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Here to help

As experienced expat tax consultants, ETC Tax provide global tax compliance, tax planning and related policy advice to organisations and individuals who work across international borders.

We deliver expat tax services that help employers – ranging from international companies to fast-growing businesses, SMEs and start-ups – manage their global workforce. Our experience is in sectors as varied as tech, leisure, energy, financial services, retail and construction.

Our expat tax services include non-UK resident and non-domiciled advice, trust and estate planning, PAYE and NIC advice.

From the outset we work to understand our clients’ employee mobility strategy and overall corporate objectives to ensure our expat services and tax advice support your organisational requirements.

Operating at every stage of the assignment cycle, from planning through to repatriation, our specialists in expat tax can help you manage the complex tax implications of deploying staff abroad or bringing overseas personnel to the UK.

Most recently, we have recently advised the London operation of one of the largest securities and derivatives brokers on the Moscow markets in a number of areas; including the tax treatment of short-term business visitors, nonresident directors and tax equalisation.

As specialists in tax advisory and planning, our advice also spans the full range of related tax services required by global business, such as global employee share schemes.

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