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Practical Tax Issues Relating to Expatriate Employees

HMRC is increasingly interested in the tax affairs and compliance issues which are relevant for employers and their inward and outward bound expatriate employees. Payroll managers dealing with movements of such employees face an increasingly rigorous compliance environment as HMRC identifies risk of tax leakage and non-compliance in the increasingly complex world of mobile workers. As movement of labour on the international markets becomes an ever more commonplace event this course provides an opportunity for those dealing with these issues to review their knowledge of the practical tax matters to be dealt with on the PAYE affairs of such employees.

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Learning Objectives


Payroll and PAYE managers dealing with these movements of employees. Anyone working in a busy HR or payroll department who deals with movements of employees internationally on a regular basis and who may come into contact with the HMRC’s specialist Ex-pat teams or whose business sends employees overseas or who brings workers into the UK from abroad will find this course of interest.

Course Content

Residence and Domicile

  • A review of the basic rules for residence of employees
  • The determination of residence and domicile and the impact of a move
  • The 2013 Statutory Residence Test rules
  • Employment Taxation – Charging Provisions
  • Overseas Workdays Relief
  • Non-domiciled employees? Relevance of the remittance basis?
    • Including deemed domicile rules from April 2017
  • Importance of where duties performed
  • Mobile worker
  • Agency and intermediary workers, (“IR35” changes for Public Sector workers from April 2017)

PAYE Issues

  • Inward bound employees
  • Outward bound employees
  • Host employer rules for tax and NICs
  • Short term visitors scheme
  • Modified and equalised PAYE schemes
  • The operation of RTI with Ex-pats, Potential impact of HMRC’s “digital tax” project?
  • HMRC practices and procedures

National Insurance

  • Basic rules for identifying NIC liability
  • Movements in the EU and elsewhere.
  • Dealing with reciprocal agreements

Benefits in Kind

  • Travel expenses UK and international rules
  • Rules for special employees, e.g. seafarers?
  • Relocation costs
  • Housing and compliance activity by HMRC on Non-resident landlords?
  • Other benefits

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