Global Mobility Tax Support for International Employees, Expats and Employers
Specialist UK tax, payroll and social security support for internationally mobile employees, expatriates, employers, HR teams and businesses managing cross-border working arrangements.
We help you understand residence, overseas income, double taxation, payroll reporting and international assignment obligations while managing compliance and reducing avoidable tax risk.
International Working Creates Tax Responsibilities in More Than One Country
Moving employees across borders or working internationally can create residence, payroll, social security and reporting obligations for both the individual and the employer.
Coordinated Tax Support Before, During and After an International Move
International assignments can affect where an employee pays tax, which payroll must report their earnings, whether social security remains payable in the home country and whether relief is available for foreign taxes.
We review the complete position rather than considering each issue in isolation. Our advice is tailored to the employee's residence status, working pattern, income, benefits, assignment terms and relevant countries.
- UK Statutory Residence Test analysis
- Split-year treatment and residence planning
- Double taxation agreement review
- UK and overseas payroll considerations
- Social security and certificate requirements
- Foreign income and tax return compliance
Why Global Mobility Tax Requires Early Planning
Without coordinated advice, international working arrangements can result in unexpected costs, duplicate reporting and non-compliance across several jurisdictions.
Unexpected Tax Liabilities
An employee may become taxable in a country earlier than anticipated because of residence, workday or source rules.
Double Taxation
The same employment income may initially be subject to tax in more than one country unless treaty relief or foreign tax credit relief is claimed correctly.
Payroll Errors
Employers may have PAYE, withholding or reporting obligations in the employee's home country, host country or both.
Social Security Exposure
Contributions may become payable in another country if the appropriate social security position is not established before the assignment.
HMRC Penalties and Interest
Incorrect or late tax returns, payroll reporting and disclosure of overseas income may result in penalties and interest.
Employer and Business Risk
International working may create corporate tax, permanent establishment, employment tax or regulatory risks for the employer.
Comprehensive International Employment Tax Support
Our services cover the planning, implementation, compliance and reporting requirements connected with international assignments and cross-border working.
International Assignment Planning
Pre-assignment advice to identify tax, payroll, social security and employer risks before an employee relocates.
- Pre-departure and arrival planning
- UK residence analysis
- Home and host country tax exposure
- Assignment structure review
- Employer cost considerations
UK Residence and Split-Year Advice
Analysis under the UK Statutory Residence Test for individuals arriving in, leaving or spending time in the UK.
- Automatic overseas tests
- Automatic UK tests
- Sufficient ties analysis
- Day-count reviews
- Split-year treatment
Expatriate Tax Compliance
Preparation of UK tax returns for expatriates, internationally mobile professionals and non-UK residents with UK reporting obligations.
- Self Assessment tax returns
- Residence pages
- Foreign income schedules
- Employment income reporting
- UK property income
Double Taxation Relief
Review of relevant tax treaties and foreign tax paid to determine whether relief is available against UK tax.
- Treaty residence analysis
- Employment income provisions
- Foreign tax credit relief
- Double taxation claims
- Certificate of residence support
Foreign Income and Gains Regime
Advice for qualifying new UK residents considering the four-year Foreign Income and Gains regime.
- Eligibility assessment
- Prior residence review
- Foreign income claims
- Foreign gains claims
- Tax return disclosures
Overseas Workday Relief
Review of potential Overseas Workday Relief for qualifying new UK residents who perform employment duties inside and outside the UK.
- Eligibility assessment
- UK and overseas workday analysis
- Travel calendar review
- Employment income allocation
- Self Assessment claims
Cross-Border Payroll and PAYE
Support for employers managing UK payroll and withholding obligations for internationally mobile employees.
- UK PAYE obligations
- Shadow payroll arrangements
- Split payroll arrangements
- PAYE direction considerations
- Employer reporting support
Social Security Coordination
Review of National Insurance and overseas social security obligations connected with temporary and long-term assignments.
- UK National Insurance review
- Applicable country assessment
- A1 and equivalent certificates
- Posted worker considerations
- Contribution exposure
Benefits and Relocation Packages
Tax review of allowances and benefits provided to employees relocating internationally.
- Housing and accommodation
- Travel and relocation costs
- School fees
- Cost-of-living allowances
- Benefits-in-kind reporting
Tax Equalisation and Protection
Support with assignment policies designed to manage the employee's tax position and allocate international tax costs fairly.
- Hypothetical tax calculations
- Tax equalisation settlements
- Tax protection calculations
- Employer cost projections
- Assignment reconciliation
Global Mobility Policy Support
Practical assistance for employers developing or reviewing policies for international employees and remote workers.
- Assignment policy review
- Tax reimbursement principles
- Employee responsibilities
- Compliance procedures
- Governance and controls
Employer and Business Risk Review
Initial consideration of tax and compliance risks that may arise where employees work in another country.
- Employer reporting exposure
- Remote-worker risk
- Permanent establishment indicators
- Business travel patterns
- Specialist referral coordination
Global Mobility Advice for Individuals and Organisations
We support individuals moving across borders as well as businesses responsible for managing internationally mobile employees.
Expats and International Professionals
Individuals moving to or from the UK, working overseas, receiving foreign income or maintaining financial interests in more than one country.
Employers and HR Teams
UK and international organisations relocating employees or managing inbound, outbound and cross-border working arrangements.
SMEs and Growing Businesses
Owner-managed and growing businesses expanding into overseas markets or allowing employees to work internationally.
Senior Executives and Directors
Executives with international duties, overseas directorships, equity incentives, bonuses or employment income connected with several countries.
Remote and Hybrid Workers
Employees and employers dealing with tax and payroll consequences where duties are performed remotely from another jurisdiction.
Returning UK Residents
Individuals returning to the UK after living abroad who need advice on residence, foreign income, gains, assets and their future UK reporting obligations.
Manage International Employees Without Losing Control of Tax Risk
Employers may have obligations in a country even where the assignment is temporary, the employee remains on the UK payroll or the organisation does not have a permanent office in the host jurisdiction.
We help employers identify reporting requirements, assess payroll exposure and establish processes for tracking international workers.
Contact Our Global Mobility Tax TeamUnderstand Your UK Tax Position Before Problems Arise
Your UK tax position may depend on the number of days spent in the UK, where you work, your accommodation, family connections and your recent residence history.
We analyse the facts, explain which income must be reported and help you claim available relief where the same income has been taxed overseas.
Contact Our Expatriate Tax TeamA Structured Approach to Global Mobility Tax
We establish the relevant facts, identify the jurisdictions involved and confirm the required services before work begins.
Initial Assessment
Tell us about the countries involved, the working arrangements, travel dates, income, employer and purpose of the international move.
Scope and Quotation
We assess the areas requiring advice and provide a clear professional quotation before commencing work.
Technical Review
We analyse residence, income, payroll, treaty and social security considerations relevant to the engagement.
Advice and Compliance
We explain the outcome, recommend the required action and prepare agreed tax returns, calculations or reporting.
Professional Global Mobility Tax Advice Built Around Your Circumstances
International tax advice must reflect the individual's actual movements, contractual arrangements, residence history and income sources. Generic guidance is rarely sufficient.
We provide practical advice, clear explanations and coordinated compliance support for individuals, employers and HR teams.
Contact Our Global Mobility Tax TeamGlobal Mobility and Expatriate Tax Questions
What is global mobility tax?
Global mobility tax concerns the tax, payroll, social security and reporting consequences that arise when an employee or individual works across international borders. It can affect both the worker and the employer.
Who needs global mobility tax advice?
Advice may be required by employers relocating staff, expatriates moving to or from the UK, international executives, cross-border remote workers and individuals receiving employment income or benefits connected with more than one country.
Will I pay UK tax if I live or work overseas?
This depends on your UK residence status, the source of your income, where your duties are performed and the terms of any relevant double taxation agreement. A detailed review of your circumstances is required.
What is the UK Statutory Residence Test?
The Statutory Residence Test is the framework used to determine whether an individual is UK resident for a tax year. It considers factors including UK days, overseas work, accommodation, family connections and previous residence.
What is split-year treatment?
Where the relevant statutory conditions are met, a tax year may be divided into a UK part and an overseas part for certain income and gains. Split-year treatment is not automatic merely because an individual arrives in or leaves the UK.
Can I be taxed in two countries?
The same income may initially fall within the domestic tax rules of two countries. A double taxation agreement or foreign tax credit relief may determine which country has primary taxing rights and how relief is provided.
What is the Foreign Income and Gains regime?
The four-year Foreign Income and Gains regime may allow qualifying new UK residents to claim relief on eligible foreign income and gains during their first four years of UK residence, subject to the statutory conditions and a claim being made.
What is Overseas Workday Relief?
Overseas Workday Relief may provide relief for eligible employment income relating to duties performed outside the UK by qualifying new UK residents. Eligibility and the amount of relief depend on the individual's residence history and working pattern.
What is a shadow payroll?
A shadow payroll is generally used to calculate and report local employment taxes in a host country without duplicating the employee's actual salary payment. The employee may remain paid through the home-country payroll.
What is split payroll?
A split payroll arrangement divides salary payments between payrolls or countries. It may be used for administrative or assignment purposes, but it does not by itself determine where the income is taxable.
Will I continue paying UK National Insurance while working abroad?
This depends on the country, the length and nature of the assignment and any applicable social security agreement. A certificate may be required to confirm which country's social security legislation applies.
Are relocation allowances and benefits taxable?
Some relocation costs may qualify for tax relief or an exemption where the statutory conditions are met. Housing, allowances, school fees and other benefits may require separate review and employer reporting.
Do expatriates need to submit UK tax returns?
An expatriate may need to submit a UK tax return where they have UK income, foreign income reportable in the UK, complex residence circumstances, relief claims or other Self Assessment obligations.
Can you deal directly with HMRC?
Yes. Once formally authorised as your tax agent, we can communicate with HMRC in relation to the agreed tax matters and submit relevant returns and claims on your behalf.
Will I receive a quotation before work begins?
Yes. Once we understand the countries involved, the working arrangements and the services required, we provide a clear professional quotation before commencing the engagement.
Moving Employees or Working Across International Borders?
Speak to Odiri Tax Consultants & Accountants for clear, practical and professional advice on UK residence, expatriate tax returns, foreign income, double taxation, international payroll and social security obligations.
