The Global Worker

If you are a foreign national, then working in the United Kingdom is likely to be a great career move offering you exciting opportunities for personal and career development and European travel. The tax position of employees working in a foreign country however will be complex, usually with tax filing obligations in multiple tax jurisdictions.

It is important therefore that you understand and establish your UK tax position from the outset. Frequently this requires working with your employer to structure your secondment or UK contract to optimise both your tax and social security contributions. We can advise both individuals and employers in this regard. At F&L Expatriate Tax, part of the Fitzgerald and Law Group, we go beyond just compliance and seek to optimise your total tax position - this is the true value that we bring to each of our clients.

Formed in September 2004, F&L Expatriate Tax meets the needs of both internationally mobile employees and corporate clients supporting their overseas workforce. As with all of F&Ls services, each individual and corporate client is handled by a senior member of our Expatriate Tax team who has expertise in your domestic and UK tax and social security regulations.

Personal Tax Planning for International Employees

F&L’s Expatriate Tax offers expertise and advice on the following aspects of tax compliance and planning.

• Preparation of UK tax returns
• Preparation of US Federal and State tax returns
• Preparation of Canadian Federal and Provincial tax returns
• Arrival/departure to and from the UK - planning advice - completion of residence/domicile documentation
• Tax planning, compliance and consultancy services for non-domiciled individuals resident in the UK and for UK nationals relocating abroad
• Remittance planning
• Social security planning
• Review/advice on tax equalisation programmes
• Employee share schemes
• International Pension Plan consulting
• Tax mitigation products
• Employer bonus plans/incentive schemes

For more details on our Expatriate Tax service or to arrange your free personal consultation, contact:

Jonathan Boyfield Tel: +44 (0)20 7430 5986 Email: jboyfield@fitzgeraldandlaw.com   Jonathan has more than 15 years experience in UK and US expatriate tax planning and consulting. He started his career at Ernst & Young in 1988 and subsequently joined Deloitte & Touche where he worked in both London and North America before returning to the UK in 2001. Jonathan specialises in expatriate tax planning and compliance for non-domiciled individuals and for UK nationals leaving the UK. From his experience in one of the “big four” accountancy firms, Jonathan has extensive knowledge of the secondment programmes of a number of multinational companies in diverse industry sectors. He is equally comfortable dealing with the tax affairs of individuals and the expatriate tax and social security planning requirements for small and medium size companies.

Donald Cockburn Tel: +44 (0)20 7430 5975 Email: dcockburn@fitzgeraldandlaw.com   Donald is an expatriate Canadian who worked in Poland and Russia before re-locating to the UK in the autumn of 2001. Prior to joining F&L, Donald was employed by Deloitte & Touche in London and Toronto where he was extensively involved in the firm’s internal training programme. Donald is proficient at handling corporate clients with large populations of tax equalized employees as well as individuals who want to ensure they optimise their tax positions in their home and host country tax regimes.