Deploying individuals to or from the UK as companies expanded internationally has been an important consideration strategically and operationally as globalisation played an increasing part in new revenue generation. The ongoing Covid-19 pandemic has impacted free-movement and the ability of mobile employees to undertake the roles intended. Many individuals may be unable to fulfil their duties because of lockdown or may now be working from home in countries not their normal workplace. The change in circumstances may have affected their own employment tax position and the obligations of their employer with local Revenue authorities.
If your employees have been impacted by this and you would like to discuss the situation in an informed manner then I am happy to have a chat to help you better understand the technical implications. I am also happy to help you frame specific matters to address with your engaged professional advisors to seek practical solutions to minimise risk and costs and help you consider future deployment options in the changing world of globalisation.
You have some of your home country employees currently working overseas and their circumstances are affected by the Covid-19 restrictions and you need to consider the impact on their tax position and the company’s obligations.
You have individuals temporarily working in your UK business that are normally based at an overseas employer and the Covid-19 situation has impacted their ability to undertake the assignment duties.
You have curtailed assignments and employees have returned to their home countries disrupting the individual income tax planning put in place.
You are considering mobilising employees to / from the UK post pandemic and you need to understand various deployment options and the general employee and employer employment tax and social security implications in the home and host locations.
You have a specific employee / assignee issue that you want to better understand the income tax or social security position.
Nigel has over 20 years of experience as an International Employment Tax and Social Security advisor to corporates of all sizes that send employees to / from the UK whether on traditional assignments, specific projects, start-up or various forms of business traveller, including the use of 'free-lancers' and engagement of digital nomads as corporate business models evolve.
He is particularly interested in global mobility governance and the way in which organisations manage the tax, fiscal and regulatory aspects of international mobility from a risk and control perspective.
Nigel has extensive leadership, business and new revenue stream development combined with operational experience in roles requiring financial, technical, analytical, relationship management and entrepreneurial skills.
Email : nigel@friendsromanscountrymen.co.uk
LinkedIn: www.linkedin.com/in/nigeltpugh