GM Tax

Advisory Services - Business - Doing Business in The UK

There are a number of issues which should be considered before you send an individual to work in the UK.  Among these are:
  • Right to work
  • Employer obligations
  • UK taxation
  • UK national insurance
  • Creating a permanent establishment

HMRC will seek to collect any UK tax and national insurance that may be due under the PAYE system.

An overseas employer sending an employee to the UK will have an obligation to operate a PAYE system and deduct tax and national insurance contributions from an employee’s earnings and pay to HMRC if they have a presence in the UK.

Presence for this purpose is a branch, office or simply a business address will be sufficient for employers’ national insurance contributions to arise.

If there is no presence in the UK, the individual will need to advise HMRC of their work in the UK and may be requested to operate a PAYE scheme themselves.

If it is not possible for a PAYE scheme to be operated the individual employee will need to pay any income tax due via a UK tax return.

The individual would need to register with HMRC upon arrival to the UK.

The UK tax year runs from 6th April to 5th April.

If you are required to lodge a UK Tax Return you will need to register for self assessment and obtain a UTR number to enable you to lodge a Tax Return.

You can register online via HMRC website or we can assist you by preparing a form SA1 registering you for Self Assessment and submitting to HMRC on your behalf.

The filing deadline will vary depending of whether you are lodging a paper or electronic tax return:

  • For a paper submission the filing deadline is 31 October.
  • For electronic submission (commercial software or accountant) the filing deadline is 31 January.

We at GM Tax provide fixed fee quotes for advisory work and tax returns

If you are looking to do business in the UK or have recently done business with the UK – and would like a fixed fee proposal from a firm of UK tax advisors that understands the issues affecting expats living and doing business overseas please complete our online enquiry via our contact button by calling a GM Tax office closest to you.

GM Tax also offers the following services:

  • Tax planning advice and guidance with regards to your residency status and your domicile status in the context of Inheritance Tax (IHT) planning.
  • Preparation of tax returns, with all returns electronically lodged where possible.
  • Advice on the tax position where a property is being let while a taxpayer is living overseas.
  • Assisting departing temporary residents with the recovery of superannuation monies under Australia’s DASP arrangements
  • Assistance to ensure that income is correctly taxed and not taxed twice, or double taxed. 
  • This last point is particularly relevant to those who have income or capital gains which may also be subject to tax in the country in which the taxpayer is now resident.