Employment Tax Guidance

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International employment taxes

Our tax professionals have created content specifically on the topic of international employment taxes in order for you to be confident you are giving your clients the most up to date information.
Latest Guidance
Employment_tax_img6
28 Jun 2019

IntroductionIn some circumstances, an individual may be liable to tax in two jurisdictions simultaneously where he is employed in one country but spends time working in...

Employment_tax_img10
28 Jun 2019

The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently...

Employment_tax_img5
28 Jun 2019

Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from employed earner’s...

Employment_tax_img10
28 Jun 2019

What is a remittance?An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets...

Employment_tax_img5
28 Jun 2019

This note primarily covers the PAYE and National Insurance position of seconded employees working wholly or partly in the UK. The note does not cover other available...

Employment_tax_img5
28 Jun 2019

From 6 April 2014, significant changes were made to the NIC position of individuals working on the UK Continental Shelf (UKCS) who are engaged in activities covered by...

Employment_tax_img2
28 Jun 2019

IntroductionPractical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of...

Employment_tax_img8
28 Jun 2019

Strictly, the earnings for any UK workday are taxable in the UK under ITEPA 2003, s 27 (the arising basis), even if the employee only works for a day or two in the UK. If...

Employment_tax_img5
28 Jun 2019

A non-UK domiciled individual is entitled to claim the remittance basis of taxation so that they only pay tax on their UK source income and gains, and any offshore income...

Employment_tax_img5
28 Jun 2019

A seconded employee for PAYE purposes includes all individuals included by an employer within an expatriate modified PAYE scheme.What is a modified PAYE scheme?A modified...

Latest Guidance
Employment_tax_img6
Employment Tax

IntroductionIn some circumstances, an individual may be liable to tax in two jurisdictions simultaneously where he is employed in one country but spends time working in...

Employment_tax_img10
Employment Tax

The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently...

Employment_tax_img5
Employment Tax

Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from employed earner’s...

Employment_tax_img10
Employment Tax

What is a remittance?An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets...

Employment_tax_img5
Employment Tax

This note primarily covers the PAYE and National Insurance position of seconded employees working wholly or partly in the UK. The note does not cover other available...

Employment_tax_img5
Employment Tax

From 6 April 2014, significant changes were made to the NIC position of individuals working on the UK Continental Shelf (UKCS) who are engaged in activities covered by...

Employment_tax_img2
Employment Tax

IntroductionPractical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of...

Employment_tax_img8
Employment Tax

Strictly, the earnings for any UK workday are taxable in the UK under ITEPA 2003, s 27 (the arising basis), even if the employee only works for a day or two in the UK. If...

Employment_tax_img5
Employment Tax

A non-UK domiciled individual is entitled to claim the remittance basis of taxation so that they only pay tax on their UK source income and gains, and any offshore income...

Employment_tax_img5
Employment Tax

A seconded employee for PAYE purposes includes all individuals included by an employer within an expatriate modified PAYE scheme.What is a modified PAYE scheme?A modified...