Increased job mobility means employees need to evaluate how they move between tax regimes and they may potentially have multiple filing requirements.

We can help you meet your obligations, spot possible pitfalls and take opportunities such as those afforded by tax treaties. Often this work is undertaken for the employer on the employee’s behalf as part of structuring the work assignment tax efficiently. As well as income and capital taxes the social security position always need to be considered.

For non-UK nationals to be based in the UK we can

• advise on the UK position, relate this to the tax position elsewhere and suggest planning opportunities
• prepare UK arrival and departure forms.
• prepare or review UK tax returns
• consider the impact on non-domiciliaries and not ordinarily resident employees of the major 2008 rule changes affecting remittances and overseas income
• advise upon the impact of leaving the UK tax regime when the assignment ends
• advise upon the most tax effective treatment of severance payments
• for US citizens or Green Card holders based in the UK, prepare or review their US Tax Returns

For UK nationals working abroad we can

• advise on the UK and non-UK tax position and suggest planning opportunities
• advise on the required and optimum position as regards social security contributions
• prepare UK departure forms
• help structure severance payments for maximum tax efficiency and liaise with HMRC in this respect
• help plan how you can bring earnings back to the UK
• prepare US tax returns for UK nationals working in the US or, for other countries, liaise with tax experts
• help you plan your return to the UK with maximum tax efficiency