The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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 resident in the UK, and employed by UK employers.
However, in today’s worldwide economy it is not unusual to have individuals moving across borders to take up work in another country, either as a new employment or as a temporary secondment. International business trips are by no means uncommon. Multinational companies may move staff from a post in one country to a new job in another. In short, the world of employment is becoming increasingly more internationally mobile.
The international topic in this module focuses on the particular rules that apply to internationally mobile employees.
The key factors determining the tax treatment of an individual’s income from employment are:
An employee is subject to income tax in the UK if he is resident in the UK or he is carrying out employment duties in the UK. More specifically:
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