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Global Mobility Solutions: The Tax Issues

Master the interaction between domestic law and Double Tax Treaties to determine the correct taxation position for each individual.

A beautiful and breathtaking view of an airplane flying over a tall building

A one-day Global Mobility course presented over two-half days in a virtual class

In-house pricing available – often more cost-effective for teams of 10+
pdf Download:   Course Outline

Part One

Global mobility training covers the general considerations for internationally mobile employees.

Residency

  • When is UK tax residency lost or acquired?
  • How are dual resident individuals treated?
  • The impact of split-year treatment and the timing of relocation to avoid issues arising
  • The decisions about remote working from a legal and taxation perspective: risks of creating a permanent establishment
  • The effect of residency on foreign income claims

Abolition of Domicile for Tax Purposes (6 April 2025)

  • Potential challenges for longer-term employees
  • Planning options for managing overseas assets and minimising remittances

Foreign Income and Gains (FIG) Regime

  • What it covers
  • The claims
  • Overseas Workday Relief
  • The limitations

Comparing Assignments and Changes in Employment

  • Legal issues
  • Tax issues
  • Social Security issues

Mitigation of Tax Liabilities for UK Resident Employees

  • Managing dual contracts
  • Claiming overseas workday relief

Part Two

Sourcing of Income

  • This global mobility course will assess what is taxable in the UK under general principles
  • Investigate disregarded income for non-resident employees
  • Review aspects of Double Tax Relief

Considering Where Duties are Performed

  • Are UK duties incidental to those performed outside the UK?

Termination Payments

  • The importance of the legal agreement between the parties

Employment-Related Securities (ERS)

  • Considering the nature of the share scheme, when income arises and how it is taxed
  • International mobility conditions and the interaction with the remittance basis

Expenses Deductible in Computing Employment Income

  • Detached duty relief
  • Pension contributions

Short-Term Business Visitors

  • Global mobility tax training covers the legal relationships and responsibilities for employment taxes
  • The payroll implications of those relationships

Interaction with Double Tax Treaties

  • Article 15 exemptions
  • Includes the considerations of variations to the OECD Model Treaty provisions in specific jurisdictions and the impact
  • Managing the conditions for the exemption to apply
  • The global mobility compliance aspects of managing those provisions
  • Returns to be submitted to HMRC to include App4–8 arrangements
  • The typical information HMRC expects to be collated

National Insurance/ Social Security

  • The differences between Social Security contributions and tax
  • How to deal with the Social Security aspects of international assignments
  • Applying for certificates of coverage
A Practical case study brings together the relevant facets of global mobility.

Global mobility tax courses are delivered by a Director of a specialised consultancy in advising both small enterprises and FTSE-listed companies. He is a seasoned taxation and global mobility expert.

With a strong foundation in Direct Taxation, his insights span employment taxation and the nuanced complexities of transfer pricing. His hands-on experience includes establishing share schemes for large organisations and setting up one of the first Share Incentive Plans (SIP) in 2001, a pioneering move that caught the attention of UK tax authorities for its innovative approach.

Besides his industry roles, our trainer holds a Level 7 CIPD Master's qualification. He has spent nine years leading the Share Schemes team at Henderson; he focused on designing strategic tax solutions for top-tier clients.

With over 16 years across three of the "Big Four" firms, including a Senior Manager role at Deloitte & Touche, he has advised on expatriate tax, share schemes, US taxation, reward management, and more, providing a robust, real-world perspective. His multifaceted background ensures that participants enjoy practical insights grounded in top-level industry experience.

  • Global mobility training will ensure you grasp the intricacies of global mobility tax issues. This includes the tax treatment for inbound and outbound employees, whether for short-term or long-term assignments.
  • Master the detailed provisions for internationally mobile employees, and the application of relevant rules to ensure compliance.
  • Understand the legal and practical responsibilities surrounding payroll taxes. We explore record-keeping and employer-employee relationships as mandated by HMRC.
  • Delve into the specific rules for remuneration, employment-related securities and the tax treatment of termination payments.
  • Explore how domestic tax laws interact with Double Tax Treaties. Determine appropriate taxation for mobile employees.
  • Recognise the non-tax considerations crucial to global mobility, such as immigration and employment law factors.
  • This global mobility tax course will help you gain practical know-how in computing tax liabilities for tax equalisation and global mobility policies. You will be able to address complex scenarios with confidence.

Redcliffe's global mobility training is a must-know for:

  • Payroll managers and staff
  • Business owners looking to expand overseas or bring in staff from overseas entities
  • In-house employment tax team members
  • HR experts who need knowledge of tax systems in international secondments

Training is also beneficial for:

  • General practitioners looking to add value to global mobility services provided to larger clients

Redcliffe’s Training's Global Mobility course offers an in-depth exploration of the tax issues related to internationally mobile employees, whether inbound or outbound, short-term or long-term.

Participants will gain the knowledge and skills of the technical, practical, and legal aspects to manage these complex relationships, the tax implications, compliance responsibilities, and record-keeping requirements as dictated by HMRC.

Global mobility tax training also addresses the significant changes introduced by BEPS reforms and how these impact global mobility taxation. Participants will become well-versed in both current and emerging global tax practices. Case studies provide real-world insights, allowing participants to analyse and solve complex global mobility scenarios with confidence.
Number of places:

£ 1190.00

Discounts available:

  • 2 places at 20% less
  • 3 places at 30% less
  • 4+ places at 40% less
  • Select the number of course places and dates to automatically calculate the discount
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