Inbound secondment ― payroll issues

Produced by Tolley in association with

Employment Tax

Guidance

The collection of income tax and social security (Class 1 NIC in the UK) from employees is normally the responsibility of the employer’s payroll operation. The UK comprises England, Wales, Scotland and Northern Ireland, including territorial waters within 12 nautical miles of the shore. It does not include the Isle of Man or the Channel Islands. The UK also includes the UK sector of the Continental Shelf, as designated under the Continental Shelf Act 1964, s 1(7).

Creating an employment record

Where the employee of an overseas employer is seconded to the UK, the employee will be either resident or non-resident in the UK. See the Residence and domicile ― effect on tax liability guidance note. A seconded employee includes individuals:

•
working wholly or partly in the UK for a UK resident employer on assignment whilst remaining employed by an overseas employer
•
assigned to work wholly or partly in the UK at a recognised branch of their own employer’s business
•
who are included by an employer within a dedicated expatriate scheme or an

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Paul Tew

Writer and advisor at Paywatch

Paul Tew is a freelance adviser, primarily in the areas of pay, personal taxation and remuneration planning. A frequent contributor to technical journals on pay and benefits issues, having written for the "In Business" section of the Times. Paul continues to supply articles for various recognised professional publications including Pay and Benefits magazine, Taxation magazine and Company's Secretary's Review. Paul also has had several loose leaf and bound books published on a variety of subject matter including PAYE, NIC, Sickness and Maternity Pay.Paul has written and presented training courses as well as headed up payroll and employment help desks and acted as an assessor for recognised Payroll/HR qualifications. Paul previously worked in the healthcare and oil sectors managing Pay and benefit services, so has many years of experience in dealing with PAYE and employment compliance issues across a broad range of industries and organisations.

Popular Articles

Corporation Tax

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

14 Jul 2020 11:36 | Produced by Tolley Read more

Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more

Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more

UU��ֱ��