Pre-departure planning from an employer’s perspective

Produced by Tolley in association with Nicole Caraglia and Steph Carr of BDO LLP
Employment Tax
Guidance

Pre-departure planning from an employer’s perspective

Produced by Tolley in association with Nicole Caraglia and Steph Carr of BDO LLP
Employment Tax
Guidance
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Key points

  1. NT code or s 690 / s 690A / s 690D application should be considered where the employee will remain on UK payroll, depending on whether duties are expected to continue in the UK

  2. tax equalisation may be considered in order to ensure an employee is no better or worse off from a tax perspective as a result of their duties overseas

  3. security must be considered when planning a move and should review both the costs of such contributions along with the benefits received

  4. should be given to the tax implications of an employee’s move in order to maximise any tax reliefs and/or concessions available

Introduction

Practical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues and other legislative points in the Reporting requirements on leaving the UK guidance notes.

This section considers opportunities for UK employers to improve the tax consequences for themselves or their employees when the

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Nicole Caraglia
Nicole Caraglia linkedinicon

Tax Manager, BDO LLP , Employment Tax, Global Mobility


Nicole is a Tax Manager within BDO London's Global Employer Services tax team. She has specialised in expatriate tax for 10 years, working in a Big 4 and a much smaller professional services firm before joining BDO in 2021.She has worked with a variety of clients, ranging from individuals and start up companies to global corporations with large global mobility programmes.She has experience in assisting clients with their global mobility programmes as well as regular consulting around assignment planning, remote working arrangements, employment taxes, social security and expatriate payroll operation.Nicole has contributed to TolleyGuidance in Employment taxes.

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  • 12 Jun 2025 10:11

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