International Business Trips

If an employee or director visits the UK for only short business trips, there may still be an obligation for the individual to pay UK tax and the employer to operate UK wage withholding (even if paid overseas).

In addition to the possibility of tax being payable by both the employee and the employer, there could also be employee and employer obligations to pay UK social security tax (National Insurance).

The rules applying to short-term business visitors are particularly complex and depend on a number of different issues, not just how much time is spent in the UK. These issues include whether the individual has a senior role in the company, where costs are borne, who is the legal employer and who is treated as the economic employer.

Blick Rothenberg offers a range of expatriate tax services to ensure the employer and employee meet their tax filing obligations, including expatriate tax returns, short-term business visitor agreements, treaty claims for double tax or dual residence situations, setting up and operating shadow payrolls, and international social security compliance.