Expatriate tax and legal services for US nationals

Expertise

Services for individuals

• UK Immigration
• Review and advice on UK employment contracts.
• Pre-relocation US and UK tax, social security and immigration briefings.
• Advice on minimising tax and social security costs.
• Registration with the UK tax authorities (HMRC).
• Co-ordinated preparation of UK and US income tax returns*.
• Additional US reporting, including FBAR, trusts and self-employment*.
• Advice on specialist areas such as tax on pensions, share incentive arrangements, the UK taxation of US trusts and consulting income.
• Non-resident director tax and legal compliance.
• Tax investigations

Services for US- and UK- based employers

• Immigration applications, sponsorship licences and managing the immigration and tax compliance obligations associated with short-term business visitors.
• Drafting secondment agreements, compliant with local labour laws and reflecting available tax efficiencies where applicable.
• Advice and support on the employer compliance obligations associated with secondment to and from the UK, including registrations and payroll set-up across the US and the UK.
• Advice on structuring assignments to minimise employer tax and social security costs across the US and UK.
• Managing immigration and tax compliance in respect of short-term business visitors.
• Implementing and managing US/UK tax equalisation arrangements.
• Assignment related cost projections.

*US tax returns are prepared in conjunction with a third-party US CPA partner

Experience

• Provided tax advice and tax return preparation services to a US CEO who was seconded to the UK for two years. This including advising on the available tax efficiencies under UK tax rules and their interaction with US tax. Also advising on tax efficiency across the US and UK regarding US 401k pension contributions and the US and UK tax and social security implications associated with planned future share option exercises.
• Advised a senior US executive on the UK tax implications associated with their US rental income and non-UK investments. In addition, advised on the rules associated with “overseas workdays relief” to ensure a compliant claim for UK tax relief in respect of days that the executive worked outside of the UK.
• Provided a co-ordinated service across tax, immigration law and employment law to support a large US company with the recruitment of a new CFO to its London subsidiary company. This included performing net salary calculations, taking into account the individual’s US citizenship, in order to provide clarity on future take-home pay.
• Supported a US technology company with the practical tax, social security and payroll aspects of seconding three employees to the UK. Implementing and operating a tax equalisation arrangement to ensure that the employees were no better or worse off from a tax perspective as a result of their secondment to the UK.
• Advised US CEO based in the UK on the UK and UK tax and social security implications associated with the implementation of a new employer share incentive arrangement.