Global Mobility Tax

Specialist Tax Support for International Employees, Expats & Global Businesses

Managing tax obligations for internationally mobile employees can be complex, high‑risk, and costly without the right advice. Whether you are relocating employees to or from the UK, managing overseas assignments, or working internationally yourself, global mobility tax requires specialist expertise and proactive planning.

At Odiri Tax Consultants & Accountants, we provide end‑to‑end Global Mobility Tax services for employers, HR teams, and internationally mobile individuals. Our role is simple: to help you remain compliant, avoid double taxation, and manage global tax exposure efficiently and confidently.

What Is Global Mobility Tax?

Global mobility tax covers the tax, social security, and payroll implications that arise when employees work across international borders. These rules affect both employers and employees and often involve multiple tax authorities, treaties, and compliance obligations. Without proper planning, global mobility can result in:

Unexpected UK or overseas tax liabilities
Double taxation of income
Payroll and withholding errors
Social security non‑compliance
Increased costs and HMRC penalties
Reputational and regulatory risk for employers

Our specialist global mobility tax advice ensures these risks are identified early and managed effectively.

🌍 Our Global Mobility Tax Services

Strategic tax solutions for international assignments, expats, and cross-border workforces.

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International Assignment Planning

We assess the full tax, residency and social security implications before your employees relocate.

UK tax residency & statutory residence test analysis
Double taxation agreement application
Employer & employee tax exposure review
Social security coordination & A1 certificates
Permanent establishment risk review

✔ Early planning helps reduce costs and avoid non-compliance.

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Expat & International Employee Tax Compliance

We manage personal tax returns for globally mobile professionals—accurately and on time.

UK Self-Assessment returns for expats & non-residents
Split-year treatment & residency elections
Foreign income & overseas asset reporting
Remittance basis & domicile tax advice

✔ Clear, compliant and stress-free international tax filing.

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Cross-Border Payroll & Withholding Tax

We help you manage global payroll obligations with accuracy and efficiency.

UK PAYE & overseas payroll setup
Shadow & split payroll arrangements
International withholding tax advice
Employer reporting requirements

✔ Stay compliant and avoid costly errors across jurisdictions.

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Global Mobility Policy & Cost Modelling

We support businesses with strategic assignment planning and cost management.

Global mobility tax policy development
Assignment budgeting & cost projection
Tax equalisation & protection modelling
Relocation package tax efficiency

✔ Smarter planning for better workforce control & cost savings.

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Benefits, Incentives & Relocation Allowances

Ensure the tax efficiency of international benefits and employee packages.

Relocation & housing allowance treatment
Equity & share-based pay structures
Bonuses & global incentives
Benefits-in-kind & tax-efficient planning

✔ Protect your employees and your bottom line.

Who We Work With

Employers & HR Teams

We support UK and international businesses managing globally mobile employees, from single relocations to ongoing international workforces.

Expats & International Professionals

Individuals moving into or out of the UK receive clear advice on residency, tax filing, and overseas income obligations.

SMEs & Growing Businesses

We help smaller businesses expanding internationally navigate global mobility tax without unnecessary complexity or risk.

Global Mobility Tax Support You Can Rely On

International working arrangements are becoming more common — and more closely scrutinised by tax authorities. Whether you are an employer managing cross‑border employees or an individual navigating international tax obligations, expert support is essential. Speak to our Global Mobility Tax specialists today to discuss your situation and receive tailored advice.

Frequently Asked Questions – Global Mobility Tax

What is global mobility tax?

Global mobility tax advice is needed by employers relocating staff internationally, expatriates moving to or from the UK, individuals working remotely or across borders, and anyone receiving income or employment benefits in more than one country.

Who needs global mobility tax advice?

Do I pay UK tax if I live or work overseas?

Whether you pay UK tax while living or working overseas depends on your UK tax residency status, the source of your income, and the existence of any double taxation agreements between the UK and the relevant country. Specialist advice is essential to ensure you are taxed correctly and do not overpay.

What is the Statutory Residence Test?

The Statutory Residence Test is the legal framework used by HMRC to determine whether an individual is a UK tax resident. It considers the number of days spent in the UK, family and work ties, and previous residency history, all of which directly affect how and where income is taxed.

Can I be taxed in two countries at the same time?

In some cases, individuals may initially appear liable to tax in two countries. However, double taxation agreements exist to prevent the same income from being taxed twice. These treaties determine which country has taxing rights and how tax relief can be claimed.

What is shadow payroll or split payroll?

Shadow payroll and split payroll arrangements are used to meet international payroll reporting obligations without duplicating payments. Shadow payroll ensures local compliance in the host country, while split payroll divides income across jurisdictions. Both require careful management to remain compliant.

Are relocation benefits and allowances taxable?

Relocation benefits and allowances may be taxable depending on how they are structured and where the employee is tax resident. Professional tax planning ensures that benefits such as housing, travel, and relocation costs are treated correctly and as tax‑efficiently as possible.

What is tax equalisation and tax protection?

Tax equalisation and tax protection are employer policies designed to ensure fairness for employees on international assignments. Tax equalisation ensures the employee pays no more or less tax than they would at home, while tax protection limits the employee’s exposure if foreign taxes are highe

Do expats need to submit UK tax returns?

Expatriates may still be required to submit UK Self‑Assessment tax returns if they receive UK income, have complex residency circumstances, or hold UK assets. Each situation is different, and professional advice ensures compliance with HMRC requirements.

How can Odiri Tax Consultants help with global mobility tax?

Odiri Tax Consultants provides specialist global mobility tax advice tailored to employers, HR teams, and internationally mobile individuals. We manage tax planning, compliance, payroll advice, and reporting obligations to reduce risk, ensure compliance, and deliver cost‑effective outcomes.

How do I get started?

You can get started by contacting Odiri Tax Consultants for a confidential consultation. We will assess your situation and provide clear, practical guidance on your global mobility tax obligations.