Key points

1. •

   the default position for individuals who are tax resident in the UK during any part of a tax year is that they are subject to tax in the UK on their worldwide income and gains for the entire tax year

2. •

   if an individual is not resident in the UK during any part of the tax year and does not perform any employment duties in the UK, there will be no general earnings to give rise to a tax charge in the UK

3. •

   when an employee leaves the UK part way through a tax year, it is often possible to split the tax year into a period of residence and effectively non-residence providing certain conditions are met

4. •

   an employee should generally only be subject to social security in one country at any one given time. It may be possible to retain employees who are leaving the UK for work abroad in UK National Insurance in certain circumstances

Introduction

There are a number