UK employment tax issues for cross-border employment

Copyright © 2025 LexisNexis
Produced in partnership with Darren Oswick of Simmons & Simmons
Practice notes

UK employment tax issues for cross-border employment

Copyright © 2025 LexisNexis

Produced in partnership with Darren Oswick of Simmons & Simmons

Practice notes
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STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief.

For information on these changes, see: Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26.

Given the ever increasing global mobility of employees, employers could be regularly required to understand and comply with numerous legislative Requirements in many jurisdictions. Tax on an employee's earnings will be a crucial issue for both employer and employee and should be fully analysed and understood prior to the commencement of any cross-border employment.

This

Darren Oswick
Darren Oswick

Lawyer, Simmons & Simmons

Darren Oswick is Head of Tax at Simmons & Simmons LLP. He advises on a wide range of corporate tax and VAT issues, with a focus on private equity and employment tax related matters. He has extensive experience in the corporate and individual tax issues which arise in such areas.

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Requirements definition
What does Requirements mean?

A DCO should include “Requirements” to which the development authorised by the DCO is to be subject. Similar to planning conditions, a requirement specifies the matters for which detailed approval needs to be obtained before the development can be lawfully begin.

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