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2023 visa routes to the UK

There are various “work visa” categories in the UK, many of which require sponsoring by a business with a relevant sponsor licence. Since the sponsor licence system was first introduced in 2008, these visa categories have evolved. Some have been…
Posted on 17th March, 2023
, in UK 
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Application of the inbound expatriate tax regime to employees returning to Italy from a posting abroad

Requirements for applying the inbound expatriate tax regime According to the rules regulating the inbound expatriate tax regime in Italy, employees are subject to tax on 30% of their Italy sourced employment income, assimilated income and income from self-employment, where…
Posted on 21st February, 2023
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International Remote Working, Checklist for Employers

Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result of the pandemic. We have seen a revolutionary and practically…
Posted on 8th January, 2021
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Remote working across borders: opportunities and traps for international employers

The attractions of remote working are obvious:  saving office space and costs for the employer, and commuting costs and time for the employee.  In the UK, figures published by the Office for National Statistics in April 2016 showed remote working…
Posted on 7th January, 2017
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From non-event to nightmare: Cross-border postings and the Posted Workers Enforcement Directive

International employers who send staff based in an EU country to work in other EU countries on a temporary basis – whether within an international group of companies, or to a customer in another state - will be familiar with the Posted Workers…
Posted on 4th January, 2017
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Quick survey of expatriate tax regimes in the European Economic Area and Switzerland

Expatriate tax breaks Some countries offer expatriates tax breaks (a tax relief or advantage) if they meet certain criteria.  Below we look at some of the countries that offer these.  Belgium A special tax regime is available for foreign executives…
Posted on 1st January, 2016
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Europe and USA – Top tax and social security rates survey: Changes from 2015

Top rates of income tax & social security contributions – no significant changes After a period of generally increasing top-tax rates across many jurisdictions since 2008, as a response to the economic downturns seen across many countries, very few changes…
Posted on 1st January, 2016
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Benelux: What are the formal requirements for an employment contract?

Netherlands Under Dutch law there are no formal requirements for an employment agreement; it can be entered into in writing or orally. However, for certain provisions (e.g. probation period, non-competition clause, amendment clause or penalty clause) it is necessary to…
Posted on 10th January, 2015
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ECA International events 2012

ECA International provides valuable data to employers operating international assignment programmes and have released their events & training programme for the first half of 2012.  These events are being run in various international locations. Resources International Events 2012
Posted on 2nd January, 2012
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HMRC to fine small and medium sized businesses up to £3,000 for failing to keep proper records

HMRC has announced that it is to target 40% of the UK’s 4.9 million small and medium sized businesses which engage in poor record keeping and where HMRC expect that unpaid tax is likely to be due. HMRC intend to…
Posted on 4th January, 2011
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New OECD Model Tax Convention – examining the new definition of “employer” in Article 15

The revised version of the condensed OECD Model brings welcome clarity to the meaning of employer for Article 15 (short term assignment) purposes. The OECD (Organisation for Economic Co-operation and Development) Council approved the 2010 Update to the Model Tax…
Posted on 4th January, 2011
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UK: Amended Prospectus Directive finalised – extended exemption for employee shares schemes

The proposed early enactment into UK law of 2 of the recent amendments to the Prospectus Directive and the expansion of the share schemes exemption to include all EU companies. On 11 October 2010 the Council of the European Union…
Posted on 12th January, 2010
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International Assignments: Amended HMRC arrival procedures for expatriate employees

Notifications of new arrivals in the UK will no longer be accepted by HMRC if the correct form is not submitted by employers HM Revenue & Customs (HMRC) has confirmed that they will no longer accept notifications of new arrivals…
Posted on 3rd January, 2010
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Compensation & Benefits: Clarification of entitlement to holiday pay upon termination – contractual claim not brought under Working Time Regulations

The Employment Appeal Tribunal (“EAT”) has upheld an employment tribunal’s decision that, under the terms of the employment contract, an employee was entitled to a payment in lieu of untaken holiday accrued over the full period of seven and a…
Posted on 3rd January, 2010
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International Assignments: Residency in the UK- where are we now?

In recent weeks, there have been a number of decisions highlighting the complexities surrounding residence in the UK All of the decisions, including the well-known Court of Appeal case involving Robert Gaines-Cooper, have been decided in favour of H M…
Posted on 3rd January, 2010
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International Assignments: A new concealed tax on sport?

International athletes who attend sporting events in the UK may be subjected to UK tax on a higher proportion of their worldwide earnings than has previously been the case before.  However, HM Revenue & Customs (HMRC) has denied a change…
Posted on 3rd January, 2010
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International Assignments: A guide to living and working in Switzerland as a foreign individual

This guide sets out the work and residence permit rules applicable to EU/EFTA nationals and third country nationals, the tax consequences for foreigners living and working in Switzerland, together with the Swiss import and customs regulations, and details the Swiss…
Posted on 11th January, 2009
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International Assignments: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement

The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement.  The protocol will bring the exchange of information article in the tax agreement in line with international and OECD standards and follows a change…
Posted on 10th January, 2009
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International Assignments: Double tax agreement – new exchange of information protocol to UK/Switzerland agreement signed

The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement.  The protocol will bring the exchange of information article in the tax agreement in line with international and OECD standards and follows a change…
Posted on 10th January, 2009
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International Assignments: US – IRS issues guidance on new exit tax

The US Internal Revenue Services (IRS) has issued guidance on the new exit tax that applies to individuals subject to US expatriation on or after 17 June 2008. Expatriation is a term used to refer to individuals who have given…
Posted on 10th January, 2009
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International Assignments: Termination of a foreign secondment: Repatriation and reintegration obligation

Obligations for French employers to repatriate seconded employees triggered by business transfers. The temporary cross-border assignment of employees in multinational groups is a common HR management tool.  To protect seconded employees against the difficulties that may arise from the termination…
Posted on 10th January, 2009
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International Assignments: New France-UK dual tax treaty

The new treaty offers exemptions from French wealth tax and closes avoidance loopholes. France and the UK signed a new tax treaty on 19 June 2009 to replace the current tax treaty which is now more than 40 years old. …
Posted on 10th January, 2009
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International Assignments: Deadline for UK personal income tax returns looms

Tax payers who are required to file a 2008/09 UK personal income tax return and are planning to file a paper return have until midnight on Saturday 31 October 2009 to submit their return to HM Revenue & Customs. Individuals…
Posted on 10th January, 2009
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International Assignments: How to manage international assignments

We look at the key considerations to bear in mind when approaching the question of managing international assignees. Before the employee leaves the UK Assignment policy Employers that would like to deal with international assignments in an effective and efficient…
Posted on 9th January, 2009
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International Assignments: Substantial changes to EU social security regulations in May 2010

New liabilities for EU employers not present in the UK; employees working in two EU member states may no longer be able to stay in their home country social security system The revised EU social security regulations for individuals who…
Posted on 9th January, 2009
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International Assignments: Short term business visitors and PAYE

Many employers remain surprised that earnings in respect of duties performed in the UK are taxable and subject to PAYE even if the employee is not tax resident in the UK and is present in the UK for less than…
Posted on 7th January, 2009
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International Assignments: Double tax treaties

HMRC have announced (9 June 2009) the UK’s double tax treaty negotiating priorities for the period to 31 March 2010 as well as setting out recent double tax treaty developments - listing those which have recently been finalised or have…
Posted on 7th January, 2009
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Income Tax: 22 million UK basic rate tax payers to be £120 better off

On 13 May the Chancellor of the Exchequer announced a surprise amendment to be made to the Finance Bill 2008 - the personal tax free allowance will rise for the 2008/09 tax year to £6,035 from £ 5,435. The rise…
Posted on 6th January, 2008
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