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Hiring expatriates in the UK or sending UK-based employees overseas involves a new set of obligations for employers. To ensure compliance with tax regulations, our UK tax experts have gathered essential information on cross-border employment and expat tax in the United Kingdom. This will provide you with a basic knowledge about tax residency, personal income tax, social security and health insurance contributions or penalties for non-compliance.
Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in the United Kingdom and other locations globally.
An individual is considered a tax resident in the United Kingdom if:
If they have, or have had, a residence in the UK, for all or part of the year
If they spend at least 183 days in the UK during the tax year
If they work substantial number of hours in the UK
Tax period runs from 6th April to 5th April each tax year
The rate of social security contributions paid by the employer in the United Kingdom is:
In the United Kingdom, employers have the choice to provide health insurance to their employees. If an employer provides health insurance, the employee will be taxed on the benefit, either through the payroll or via the submission of a P11D at the end of the tax year.
The deadline for submission of the tax return will be on the 31st of January.
If you are required to submit a tax return and fail to meet the deadline for submitting it or paying your bill, you be a subject to a penalty. A late filing penalty of GBP 100 will be charged if your tax return is up to 3 months late and additional charges will apply if it’s later, or if you pay your tax bill late. Additionally, interest is also charged on late payments.
If you fail to make payments of social security contributions in time, interest charges will be applied as a result of the delay.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
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