In today’s global business environment, employers find themselves managing an increasingly international workforce. But cross-border employments create compliance challenges for both the employer and the employee; there are tax, social security and payroll implications to address in multiple locations. Our global mobility team will help you navigate the complexity and focus on the underlying goal of international expansion.
We optimise the structure of your international employments and highlight the implications of your preferred approach, helping you plan in advance to meet your obligations. The best solution will take into account factors as diverse as tax, social security, administration, timing, duration, employment law, immigration and pensions.
Internationally-mobile employees may have to file tax returns in more than one country. We ease the burden, ensure tax returns are correct, and manage the interaction between home and host country tax regimes. In these situations, there are also compliance considerations for the employer, including: payroll operation; reporting benefits and share plans; social security costs; local employment rights; the risk of creating a permanent establishment (a taxable presence of your company in a foreign country); and the transfer of employment costs between group companies (transfer pricing). Your global mobility adviser will take these issues into consideration to deliver fully joined-up advice.
Payroll administration for international assignments can be challenging; differing salary packages, unfamiliar rules, disparate reporting periods and fluctuating exchange rates all take their toll. Our global mobility advisers work closely with our experienced payroll team (or yours, if you prefer) to ensure everything runs smoothly.
The social security liability for an international employment often falls in a different country to the tax liability, and the answer can vary due to a subtle change in circumstances. It’s a complex situation, and expert guidance will help you get through it.
International employment agreements should be documented to provide clarity and certainty to all parties regarding their rights and obligations. Our experienced global mobility professionals will give you pragmatic guidance.
Many employers offer to protect their employees from any additional tax burden associated with a foreign assignment. So-called ‘tax equalisation’ or ‘tax protection’ arrangements need careful implementation and management to ensure they run seamlessly throughout the assignment.
Get in touch to see how we can help your people be more mobile.
Patrick is a Tax Partner and Chairman of MHA MacIntyre Hudson's Tax Steering Group as well as our national associations Tax Strategy Group, leading a team of specialists to ensure clients have access to the very best in compliance services and tax mitigation solutions. Patrick's own specialisms are capital tax planning for individuals, corporate restructuring, remuneration planning, profit extraction/repatriation and increasingly, international matters. He also advises clients on the tax implications of buying and selling their business.
Patrick is a keen swimmer and occasional free diver,who still competes! He is an advocate of “anything worth doing, is worth doing well”.Get in touch with Patrick King
Batanayi is a Partner based in the London office.
Batanayi leads the transfer pricing service line at MHA and has over 18 years of transfer pricing experience in the UK across a broad spectrum of industry sectors including financial services, private equity, funds, manufacturing, media and technology, as well as life sciences and telecommunications.
Batanayi helps clients prepare and defend transfer pricing policies and he has a particular focus on resolving transfer pricing disputes involving complex transfer pricing enquiries. This extends to handling MAP proceedings and agreeing APAs, and ATCAs.Get in touch with Batanayi Katongera
David joined MHA MacIntyre Hudson in 2018. Prior to this he had nearly 30 years working in the Big 4, the last 15 of which he was a Partner in two of the Big 4 firms.
David specialises in advising clients in the field of Human Capital – his deep specialism is in the area of global mobility but he has also advised on employment tax issues, global share plan due diligence and human resources strategy. He has led large multinational client relationships as well as advising many non-domiciled private clients in complex tax planning arrangements. He has a broad industry knowledge working with clients in the financial services, automotive, industrial and aerospace sectors. He has both UK and US tax knowledge which is extremely useful when advising US citizens working in the UK or UK nationals leaving to work in the US.
David’s role at MHA MacIntyre Hudson is to grow and develop an already well established Human Capital Advisory offering. He has a passion for developing people to help them achieve their very best. He is still an informal mentor to several of his ex-colleagues.
An employment tax specialist, Gordon started his tax career with HMRC spending 8 years as part of a special investigation unit before moving across the divide to PwC in 1997. He later moved into mid-tier, picking up a “Best Tax Team Award” in 2010 working alongside Chris Blundell at Mazars.
More recently, Gordon has acted as an in-house consultant for a number of businesses, thus gaining experience from all three sides of the HMRC-Advisor-Business triangle. He has worked across a number of sectors, including education, property, IT, retail, banking, public sector and not-for-profit and has extensive experience of handling negotiations with HMRC.Get in touch with Gordon Thrower
The team at MHA MacIntyre Hudson have taken away the burden of the day to day bookkeeping, payroll and CIS work off me. This has enabled me to spend more time working on my business, finding new work, new ideas and ways to be more profitable. Thanks to the help I’ve received, I can see a bright future for me and my company. Luke Day - Complete Wiring Solutions
SilverLining UK very highly recommends MHA MacIntyre Hudson for all your company’s financial accounting needs.Our corporation has worked with MHA MacIntyre Hudson for the last 4 years. They are truly the best at what they do.They continually provide timely and excellent service and go ‘above and beyond' for their client. Their knowledge, communication skills and professional qualifications are of the highest quality and standards. SilverLining UK - Construction Sector