Global Mobility Services

Global mobility covers the tax, payroll, and compliance obligations that arise when employees work internationally. When staff move into or out of the UK, businesses must consider income tax, National Insurance, payroll reporting, and employment structures.

Our team supports overseas-owned UK companies with advice, registrations, and ongoing compliance for internationally mobile employees.

Global mobility is not only an HR or payroll issue. It affects income tax, National Insurance, corporate risk and internal policy design.

Our advisory support includes:

• Reviewing tax residency position before relocation

• Assessing UK income tax exposure

• Advising on social security coverage and certificate requirements

• Reviewing secondment agreements and employment contracts

• Advising on PAYE and reporting obligations

• Identifying available exemptions and reliefs

• Advising on staff benefits and UK reporting requirements

Taking advice before an employee arrives in the UK reduces compliance risk and may create planning opportunities. We help you decide the right structure before payroll begins. Employee movement into the UK can also trigger wider UK tax reporting obligations, especially where PAYE alignment across multiple jurisdictions becomes necessary through our Tax services.

Secondments and temporary assignments require careful structuring. The tax and payroll position can differ depending on duration, employment contract and where costs are borne.

We support with:

• Reviewing secondment agreements

• Assessing host versus home payroll obligations

• Advising on cost recharge arrangements

• Reviewing permanent establishment risk

• Determining PAYE withholding requirements

• Advising on short-term business visitor reporting

Where employees remain employed overseas but work in the UK, we assess whether UK PAYE must operate and how this interacts with double tax treaties.

Our approach ensures your secondment arrangements align with UK tax rules and your wider group structure.

Once an employee is working in the UK, payroll and reporting must be managed correctly.

We handle:

• PAYE registration with HM Revenue & Customs

• Setting up UK payroll processes

• Calculating and reporting PAYE income tax

• Calculating and reporting National Insurance contributions

• Reporting benefits in kind

• Applying available exemptions and reliefs

We ensure payroll aligns with your global mobility policy and employment contracts. This provides clarity for both the business and the employee.

When an assignment ends or employment ceases, UK compliance does not automatically close.

We support with:

• Final payroll submissions

• Year-end reporting

• Deregistering PAYE where appropriate

• Advising on repatriation tax implications

• Reviewing final benefit reporting

This closes off UK tax and payroll obligations cleanly and reduces the risk of future HMRC queries.

How to file a Company Tax Return | A Guide – Goodwille

HMRC Tax Investigations: How to Prepare – Goodwille

We regularly support:

• Overseas-owned UK subsidiaries hiring inbound talent

• International groups seconding employees into the UK

• Scaling businesses building UK leadership teams

• Companies rotating staff across multiple jurisdictions

Global mobility sits at the intersection of tax, payroll and corporate compliance. We coordinate with your wider tax and corporation tax position to avoid inconsistencies.