Global mobility

31 March 2023

HMRC commissioned a report in the second half of 2021 to look at the practical issues arising in respect of the A1 certificate / Certificate of Coverage application process which is needed to show that an employee is paying UK social security. We cover the key takeaways from the report.

24 February 2023

The Office of Tax Simplification (OTS) report found that international remote working is likely to stay and will probably be used as a tool to retain talent. Here, we look at the OTS’s findings on international hybrid and distance working, from a policy, compliance and administrative perspective.

27 January 2023

When an employee works in a country different to that of their ‘home’ for employment purposes, the result can be a number of tax, social security and regulatory issues for both the individual and their UK employer.

25 November 2022

Environmental, social and governance goals have arguably never been more important than they are right now. In this article we look at how the new ways of working can have an impact on an organisation’s ESG aims.

28 September 2022

When an employer decides to globally mobilise its workforce, a number of considerations come in to play. Post-pandemic lockdowns, many organisations are reassessing their global mobility policy or looking to introduce one to efficiently manage these considerations.

29 July 2022

With international remote working becoming increasingly common, the use of an Employer of Record (EOR) is now more commonplace. What is an EOR and does this mitigate all risks for the UK company / employer?

21 June 2022

UK companies with business visitors from overseas group companies will have just submitted their Appendix 4 Short Term Business Visitor report to HMRC to meet the 31 May deadline. But what about UK employees undertaking business trips to the USA?

25 May 2022

HMRC has issued an update concerning the Ukraine crisis and the tax and social security implications for employees displaced to the UK. It primarily covers Ukrainian employees, but could also include employees currently working in Russia, Belarus and Ukraine.

26 January 2022

HMRC have issued a notification that may impact employees who were posted to work in France before 31 December 2020 and are looking to extend the period that they continue to pay UK social security. Read more to see how this may affect your organisation.

29 October 2021

Following Brexit, the social security landscape is stabilising as we get used to the new rules. Here we give an overview of the different rules employers need to be aware of.

29 July 2021

It is quite common for UK companies to have overseas-based individuals on the UK board. With the anticipated relaxation of travel restrictions and the return of the in-person board meeting, now is a good time to check your compliance processes.

26 March 2021

Pre-Brexit employers will have been used to the free movement of people. In a post-Brexit environment what other considerations do employers need to think about apart from tax and social security?

09 February 2021

After many months of speculation, the UK and the EU finally agreed a post-Brexit trade agreement to apply from 1 January 2021 onwards. An important component of the post-Brexit UK/EU trade agreement is the rules around social security contributions for employees who spend time working across the EU.

16 November 2020

Despite the Brexit transition period ending on 31 December, there is still much uncertainty regarding if a ‘deal’ will be reached and what, if any, final agreed position will be post 1 January 2021.

28 October 2020

Employees returning to work in their home countries because of the coronavirus pandemic might present their employers with local tax risks. One risk is the creation of a permanent establishment.

31 July 2020

Lockdown has given many mobile employees time to consider their ‘ordinary’ working patterns. There has been a demand for increased flexibility in working arrangements, creating new challenges for HR teams and tax professionals.