Tax liability for short-term business visitors working in UK

Relocating to the UK on a temporary work assignment for an international company, or even on a contractor basis, raises a number of income tax and NICs' issues for short-term business visitors, explains Mansel Turnham CTA ATT, corporate tax senior manager at Mercer & Hole

When a UK company is part of an international group, it will be common for group employees to visit the UK to perform duties for the UK company.

Where these visits form part of a secondment arrangement, resulting in the employee becoming UK tax resident, the UK company’s obligations are likely to be clear – UK income tax and national insurance contributions (NICs) if applicable will need to be deducted via Pay As You Earn (PAYE) when their secondment commences.

Short-term employee relocation

However, not all organisations will be aware that a PAYE obligation also exists where group employees visit the UK and perform duties here on a short-term basis.

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Short-term employee relocation

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