Employment and Mobility Tax
We provide technical, practical and commercially focused advice on employee related tax and social security matters – both for domestic and internationally-mobile employees.
Our clients include a diverse range of businesses and individuals across a spectrum of industry sectors. We work as a firm to provide integrated and holistic advice, incorporating employment law, immigration, specialist remuneration, and incentives considerations as required.
Our range of services includes:
- advising businesses on expenses and benefits arrangements, including termination and inducement payments, disguised remuneration, employment-related securities and options, and UK and overseas pensions schemes;
- assisting with HMRC enquiries, including PAYE audits, “know your client” checks;
- helping businesses to meet employer-reporting obligations, including Appendix 4 short term business visitor reporting, annual employment related security returns, and PAYE settlement agreements;
- review of employment status, and IR35 and managed service company compliance requirements;
- employment taxes due diligence for portfolio companies; and
- social security advice.
In addition, we have experience in working with internationally mobile employees, including:
- assignment and secondment planning and policies, including implementation and claiming impatriate and temporary workplace reliefs;
- cost estimates, tax gross-up calculations and tax equalisation arrangements;
- specialised payroll arrangements, including shadow payroll requirements, Appendix 5 net of foreign tax credit arrangements, and section 690 applications;
- tax briefings for individuals on their arrival and departure to determine and advice individuals and businesses in relation to tax residence, domicile, and wider implications of cross-border working; and
- assistance with individual annual self-assessment tax returns.
