Home » Global Mobility » Income Tax Obligations for Non-UK Resident Assignees in UK Construction and Civil Engineering Projects
We assess whether the UK has the right to tax the income earned by your employees during their assignment. Find out more about when the UK has taxing rights →
If required, we can manage a UK shadow payroll to ensure proper tax withholding and reporting.
Registering your employees for UK taxes and handling their UK income tax return filings.
Providing comprehensive, easy-to-understand guides for your employees, explaining their UK tax obligations and how we assist them.
Working with your HR team to facilitate home country tax exemption claims and providing necessary information.
Advising on the amount of tax due in the UK and the payment schedules.
Guidance on managing roundsum allowances, tax equalisation, and tax protection policies.
Assisting in deregistering employees from UK taxes after their assignment concludes.
It depends on the tax rates and treaties between the UK and the home country. We provide detailed calculations to assess this.
A policy where the employer ensures that the employee’s tax burden is neutral, irrespective of the tax rates in the host country.
A policy that ensures employees are no worse off tax-wise on assignment than if they remained in their home country.
Tax equalisation neutralises tax differences, while tax protection guards against higher tax costs without benefiting from lower taxes.
We provide clear guides and support for HR teams to communicate tax obligations and processes to employees effectively.
Employees will typically need various forms of identification and work records. Specific requirements will be communicated by us.
While the taxing rights are based on work location, the country of origin can affect treaty benefits and overall tax burden.
For work related to a UK PE, the 183-day threshold is irrelevant; they are taxable in the UK from day one.
Immigration requirements apply regardless of assignment length. We can signpost to specialist advisors for detailed immigration advice.
For comprehensive support with the income tax obligations of your non-UK resident assignees in the UK, Contact Türner & Co today. We ensure smooth and compliant management of international tax responsibilities.
Senior Manager
Head of Direct Taxes
Senior Associate
Global Mobility, Personal Tax & VAT