Annette Morley explains how to handle the tax and NIC issues concerning employee secondments to and from the UK and non-UK resident employees partly employed in the UK.
Why is this important?Our increasingly global economy has led to short-term changes of location for employees becoming commonplace. Whether an employee gaining experience or a senior person needed to advise commercial drivers have no frontiers. Inevitably questions arise on the tax and NIC position of salary and expenses covered by the employer. Payroll managers need to know how to deal with these issues on a practical level.
If the legislation is not fully understood opportunities to pay employees in a tax-efficient manner could be missed or liabilities could be underestimated and penalties incurred....
