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The immigration rules in the UK change frequently and detailed advice should be sought well in advance of anyone travelling to the UK to perform duties
If you want to relocate people to the UK, then you will probably need to consider incorporating a UK entity to apply for a work permit to allow them to work in the UK legitimately.
UK resident employers with short term business visitors can sign up for a short term business visitor (STBV) agreement or operate pay-as-you-earn (PAYE) tax withholding. How short term business visits are handled depends on a number of factors including time spent in the UK, the individual’s role, where costs are borne, who is the legal employer and who is treated as the economic employer.
We provide a wide range of services to ensure employers and their employees meet their obligations. Our support includes:
Whilst there will be, in most cases, an obligation to apply UK payroll taxes to any earnings, there can be attractive tax and social security mitigation opportunities for both the individuals and the Company if appropriate planning is performed.
Contact us to find out more.
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F&L’s Kiki Stannard and Tim Baker explore managing employees who have relocated from the UK to their home country and the HR and tax implications that come with it.
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