Pre-departure planning from an employer’s perspective

Produced by Tolley in association with and Steph Carr of BDO LLP

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.

Key points

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NT code or s 690 directive should be considered where the employee will remain on UK payroll, depending on whether duties are expected to continue in the UK
•
tax equalisation may be considered in order to ensure an employee is no better or worse off from a tax perspective as a result of their duties overseas
•
security must be considered when planning a move and should review both the costs of such contributions along with the benefits received
•
should be given to the tax implications of an employee’s move in order to maximise any tax reliefs

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Nicole Caraglia

Tax Manager, BDO LLP , Employment Tax, Global Mobility

Nicole is a Tax Manager within BDO London's Global Employer Services tax team. She has specialised in expatriate tax for 10 years, working in a Big 4 and a much smaller professional services firm before joining BDO in 2021.She has worked with a variety of clients, ranging from individuals and start up companies to global corporations with large global mobility programmes.She has experience in assisting clients with their global mobility programmes as well as regular consulting around assignment planning, remote working arrangements, employment taxes, social security and expatriate payroll operation.Nicole has contributed to TolleyGuidance in Employment taxes.

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