International working can help businesses access talent, enter new markets and offer greater flexibility. It can also create complex tax, payroll, social security and reporting obligations for employers and employees.

For individuals moving to or from the UK, or working across borders, questions can arise around tax residence, foreign income and gains, double taxation, payroll and tax return filing requirements.

Tax authorities are increasing their scrutiny of business travellers, overseas remote workers and cross-border employees. Accurate workforce data, clear global mobility policies and timely tax, payroll and social security reporting are essential to reduce risk and avoid unexpected liabilities.

We support employers and individuals across a wide range of international working arrangements, including:

  1. International assignments – employees who remain employed in their home country while working temporarily for an overseas entity
  2. C-suite executives – internationally mobile leaders with complex cross-border tax, payroll and social security arrangements
  3. Directors and non-executive directors – people holding a directorship in a country where they do not live
  4. Short Term Business Visitors – employees visiting an overseas group entity for work, even for a single day
  5. Overseas remote workers – employees working from a different country from the one in which their employment contract is held

Employees may travel frequently, work remotely across borders or spend time in several countries.

Without accurate visibility of where people are working and what they are doing, organisations can face unexpected liabilities, penalties and additional administrative burdens.

Even a short trip or informal overseas working arrangement can trigger payroll withholding, employee tax reporting, social security or corporate tax/VAT considerations.

Rules vary by country and change regularly, making consistent compliance a challenge.

An internationally mobile workforce can develop talent and unlock new markets, but costs can escalate if tax, social security and compliance are not planned from the outset.

Coordinating multiple advisers and authorities can also create duplicated work, inconsistent advice and gaps in delivery.

Amanda Varrall
International working should create opportunities, not uncertainty. If someone is crossing an international border to work, there are likely to be employer/employee tax, social security and other obligations. We help you understand and manage them with confidence.

Amanda Varrall

Head of Global Mobility

An owner-managed business making its first overseas hire needs a different approach from a multinational group managing international assignees, business travellers, remote workers, C-suite and non-resident directors.

We begin by understanding your people, commercial objectives and international footprint. Working with HR, finance, payroll and leadership teams, we identify cross-border risks, prioritise action and build proportionate processes that support compliance without slowing the business down.

Our joined-up global mobility support covers international assignment planning, expatriate tax, payroll and social security, business traveller compliance, overseas remote working, governance and multi-country coordination. You gain clear ownership, consistent advice and confidence throughout the mobility lifecycle.




You receive commercially focused, pragmatic advice that works in the real world.

We support the full mobility lifecycle, from planning and implementation to ongoing compliance and trailing liabilities.

A dedicated global mobility adviser coordinates your employment tax, expatriate tax, social security, international payroll, corporate tax, VAT and overseas advice.

Through DFK International, our global network of 200+ firms in 90+ countries, you get trusted local specialists wherever you operate, coordinated by us.

Your global mobility approach reflects your workforce, commercial objectives and appetite for risk, not a standard template.

We translate complex international tax and employment rules into clear actions for your business and your people.

  • UK expatriate tax advice for people moving to or from the UK
  • Residence and Statutory Residence Test advice
  • Split-year, inbound and outbound tax planning
  • Double taxation relief and tax treaty advice
  • Foreign income, gains and overseas workday advice
  • Pre-arrival, departure, repatriation and exit planning
  • Tax return and personal compliance support
  • Director and executive advisory services

  • UK PAYE, shadow payroll and modified payroll services
  • Overseas remote worker payroll and tax compliance
  • A1 certificates, Certificates of Coverage and international social security advice
  • International payroll coordination and compliance

  • Cross-border tax planning and international assignment structuring
  • International assignment cost projections, tax gross-ups and remuneration package design
  • Policies – global mobility, tax equalisation, tax protection, remote workings
  • Permanent establishment and international corporate tax risk
  • Associated VAT implications of Directors and employees working multi-jurisdictionally
  • International employee equity and incentive planning, compliance and reporting
  • Multi-country tax reporting and overseas adviser coordination
  • International business expansion support

The challenge

A UK business allows hybrid working but does not have a remote working policy. A couple of employees are now living and working overseas and the employer is not clear whether it has any tax or social security obligations in the country the employee is working in.

What we did

We reviewed employee locations and working patterns, identified country-specific obligations and coordinated local advice. We then helped establish compliant payroll and social security arrangements and introduced a remote worker policy together with practical approval processes and monitoring controls.

Outcome

The business gained visibility over its international remote workers, reduced compliance risk and created a scalable framework for future risk management, whilst maintaining a flexible employee benefit.

The challenge

An executive worked across several countries and needed clarity on tax residence, payroll withholding, social security position and personal filing obligations.

What we did

We reviewed the individual’s circumstances, travel and working patterns, assessed their tax residence positions and coordinated advice across jurisdictions. We worked with payroll teams to establish the correct reporting approach, optimised withholding obligations, secured the appropriate A1 certificate or Certificate of Coverage, and supported the individual with their filing obligations.

Outcome
The executive and employer gained a clear, compliant position, optimised their tax withholding position and reduced the risk of unexpected liabilities and penalties.

The challenge

An employer needed to deploy employees overseas for a strategic project but lacked visibility over assignment costs and compliance requirements.

What we did

We clarified the client’s objectives, assessed the tax and social security interaction between the home and host countries, and advised on the assignment package. We modelled the full assignment costs and coordinated local input through our overseas DFK advisers.

Outcome

The employer gained a clear view of the full assignment costs and compliance requirements, enabling it to structure the assignment efficiently, budget accurately and deploy its employees with confidence.

Who needs global mobility support?

Any employer or individual involved in cross-border working may need global mobility advice. Even short periods overseas can create employee and employer tax, payroll, social security and reporting obligations.

What is a business traveller for tax purposes?

A business traveller is someone who crosses an international border for work, even for one day. We assess whether travel creates tax, payroll, social security or reporting obligations in the countries visited and recommend practical steps to manage the risk.

Can remote working create overseas tax risks?

Yes. Depending on where someone works, for how long and what activities they undertake, remote working can create employee, employer and potentially corporate tax and VAT obligations.

What is an A1 certificate or Certificate of Coverage?

These documents confirm which country’s social security system applies when an employee works across borders under a relevant international agreement. They can help prevent contributions being required in more than one country.

Can you help with international assignments?

Yes. We can support planning, tax, payroll, social security, implementation, cost modelling, and ongoing compliance.

Do you only advise large multinational organisations?

No. We help organisations of all sizes, from businesses taking their first steps internationally through to international groups managing complex workforces.

Can you coordinate advice and compliance reporting in other countries?

Yes. Through DFK International and trusted local advisers, we can coordinate advice and compliance reporting across multiple jurisdictions.

Can you help with expatriate tax advice?

Yes. We advise people moving to the UK, leaving the UK or working across several countries on tax residence, foreign income and gains, double taxation, payroll and filing obligations. We can also coordinate advice in other jurisdictions where needed.

Do I need to file a UK tax return if I work abroad?

This depends on your UK residence position, income, working pattern and time spent in the UK. We can review your circumstances, explain your obligations and support any required filings.

When should we seek advice?

Ideally, seek advice as soon as an international project or assignment is being considered, and before an employee starts working overseas. Early input can help shape the approach, build accurate costs into project bids, clarify obligations and reduce the risk of penalties or compliance gaps.

Managing international employees, business travellers, overseas remote workers or expatriate tax obligations can be complex.

We provide joined-up global mobility advice that gives you clarity, control and a practical route forward.

Speak to Amanda Varrall, Head of Global Mobility, about your international workforce or personal cross-border tax needs.




Amanda Varrall

Amanda Varrall

Head of Global Mobility

View Amanda Varrall's profile

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