Pre-entry planning for UK inbound assignees from an employer’s perspective

Produced by Tolley in association with

Employment Tax

Guidance

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.

Determine type of move

The employer must decide the terms under which the employee should be taken on in the UK. This can range from an assignment through to direct local hire. An assignment usually means that the employee retains some connection with his home country, from a continuing employment relationship with his home employer through to on-going payments into the overseas social security or pension arrangements. The employee may be compensated for the move overseas with relocation costs reimbursed by the employer. He may also receive additional support, with his employer paying for costs in the UK such as accommodation

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Sarah Robert

Director at James Cowper LLP

Sarah Robert is a Business Tax director.Sarah heads up James Cowper's expatriate tax services. She assists corporate clients moving employees overseas and into the UK as well as companies and entrepreneurs setting up in the UK for the first time.With extensive international experience in Big 4 firms, Sarah moved to James Cowper in 2009 and now advises a varied portfolio of companies. She is experienced in a wide range of taxation issues including; employment taxes, international payroll, international social security planning, double tax treaty advice and HMRC enquiries. She has a particular expertise in advising French companies and individuals and having worked in France herself, Sarah has a good understanding of international business challenges.

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