Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees
Continuing our series of basic informative articles Amanda Sullivan BA CTA (Fellow) TEP Expatriate Tax Writer and Trainer outlines the rules that apply in taxing the earnings of expatriate employees
The taxation of the earnings of expatriate employees is based on legislation in the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) and the Income Tax Act 2007 (ITA 2007) together with published concessions and non-statutory HMRC practices. Recent changes to the UK legislation for foreign nationals affect ordinary employees working cross-border as much as the wealthy non-domiciles who were their original target.
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Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees
Continuing our series of basic informative articles Amanda Sullivan BA CTA (Fellow) TEP Expatriate Tax Writer and Trainer outlines the rules that apply in taxing the earnings of expatriate employees
The taxation of the earnings of expatriate employees is based on legislation in the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) and the Income Tax Act 2007 (ITA 2007) together with published concessions and non-statutory HMRC practices. Recent changes to the UK legislation for foreign nationals affect ordinary employees working cross-border as much as the wealthy non-domiciles who were their original target.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
