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.
Social Security rules from 1 January 2021
We explore the business tax implications of staff working at home in the UK and from abroad
With a “no deal” Brexit becoming more likely, we outline HMRC's suggestions for employers
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
Peter joined MHA MacIntyre Hudson in January 2019 as Global Mobility & Expatriate Tax Lead working within the Human Capital Advisory service line.
Peter is a member of the Association of Taxation Technicians (ATT) and has over ten years of experience working in tax, with a focus on expatriate tax and global mobility. Having worked previously at EY and Deloitte, Peter has worked with many different clients of various sizes, from private clients and small to medium businesses to large, international corporations, helping them on a range of advisory and compliance issues.Get in touch with Peter Abbott
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
Chris has almost 30 years experience in the field of tax advice having joined what was then the Inland Revenue from Manchester University via BT. Since then in his time at both KPMG and Ernst and Young, he has worked with businesses large and small, listed and private, UK-based and international.
He has worked with companies and organisations in all sectors: large insurance companies, international technology companies and hotel and leisure companies to name a few. He heads up the Technology group in London and works with Technology companies large and small on all tax and financial matters that affect such companies at different stages of their growth cycle. He advises his clients on all manner of UK and overseas taxes that affect them and their employees through their employment of staff, both senior and junior. Issues like share incentives, the operation of PAYE, the application of National Insurance, the Construction Industry Scheme and company car fleet taxation are familiar territory for him.
Chris joined Maclntyre Hudson in 2011 from Mazars LLP where he headed up their London Employment Tax Services team. He is a Chartered Tax Adviser and a member of the Chartered Institute of Tax.
Outside work he has the cross to bear of being an avid supporter of West Ham football club. He carries this burden with characteristic equanimity and good humour.Get in touch with Chris Blundell
Great team to work with; a great cultural fit with our business, knowing when to listen and when to take charge. The quality of professional advice and guidance throughout was essential in making this deal happen. Richard Anderson - Fenmarc Produce
A team who fully understood our business, our objectives and ultimately a team who we felt we could trust and enjoy working with. Excellent advice throughout the negotiations. Would not hesitate to recommend them. Neil Hollingworth - SRBE Holdings Limited