Trouble With Secondments?

In an expanding international employment market the opportunities for employees to broaden their work horizons have never been greater. Equally globally positioned employers seek to ensure that they achieve maximum benefit from the workforce at their disposal.

Inevitably the Inland Revenue has reacted to the increase in activity in the expatriate sector. There is growing evidence of much closer scrutiny of expatriate taxation by Special Compliance Office Large Employer Compliance Office and dedicated expatriate units in some of the larger Schedule E offices.

It should be appreciated that employers and assignees alike are not in any way privileged because of their 'international' status. They are subject to much the same taxation rules that apply to any standard employer/employee relationship. This extends to the application of any interest and penalties legislation under the various regulations laid down by the Revenue authorities whether in the United Kingdom or...