Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Trouble With Secondments?

12 September 2001 / Barry Wood , Malcolm Smyth
Issue: 3824 / Categories: Comment & Analysis
BARRY WOOD and MALCOLM SMYTH highlight some of the opportunities and pitfalls in the rapidly evolving world of expatriate taxation, and discuss solutions to current problems.

In an expanding international employment market the opportunities for employees to broaden their work horizons have never been greater. Equally globally positioned employers seek to ensure that they achieve maximum benefit from the workforce at their disposal.

Inevitably the Inland Revenue has reacted to the increase in activity in the expatriate sector. There is growing evidence of much closer scrutiny of expatriate taxation by Special Compliance Office Large Employer Compliance Office and dedicated expatriate units in some of the larger Schedule E offices.

It should be appreciated that employers and assignees alike are not in any way privileged because of their 'international' status. They are subject to much the same taxation rules that apply to any standard employer/employee relationship. This extends to the application of any interest and penalties legislation under the various regulations laid down by the Revenue authorities whether in the United Kingdom or...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon