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Global mobility ― overview

Produced by Tolley in association with
Employment Tax
Guidance

Global mobility ― overview

Produced by Tolley in association with
Employment Tax
Guidance
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STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

In today’s global economy, it is common to have individuals relocating overseas to work in another country, either indefinitely to take-up a new employment, on a temporary secondment (sometimes referred to as an ‘assignment’) or to undertake a business visit.

Global mobility generally refers to the employer and employee tax and social security implications associated with such relocations. Normally, global mobility requires a review of the tax and social security position across two or more countries, including how the rules across the countries concerned interact.

An employer’s tax, social security and payroll obligations are, to a large extent, normally dependent on an employee’s personal tax and social

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Lee McIntyre-Hamilton
Lee McIntyre-Hamilton

Tax Partner at Keystone Law , Employment Tax


Lee is a tax specialist and Partner at Keystone Law. He has been advising on global mobility and international employment tax matters for more than 20 years. He provides support to employers and their globally mobile employees. He also provides personal tax advice to globally mobile executives, including non‐resident directors. Lee’s expertise covers the employer and employee tax, social security and payroll implications of cross‐border moves. This includes employer and employee tax compliance, international share schemes tax, tax on pensions for mobile employees, the taxation of cross‐border termination payments and operating tax equalisation arrangements. Lee also provides advice on the tax aspects of global mobility and globally remote working policies and processes. Lee also covers international employment tax matters such as tax and social security for globally remote workers and the assessment of employment status for tax purposes. International organisations of all sizes turn to Lee for tax advice, across various sectors, including social and humanitarian enterprises, education, life sciences and pharmaceuticals. Lee is a member of the HMRC Expatriate Tax technical forum and regularly speak at industry events on global mobility and international employment tax matters. He is also the resident global mobility tax expert for the Global Payroll Association and provides tax training to payroll specialists on matters such as tax residence, international social security and short term business visitors.

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