Managing payroll for employees working across borders is rarely straightforward. The UK’s PAYE (Pay As You Earn) system brings with it strict reporting obligations — and HMRC penalties for mistakes can be severe.
If your company is sending employees to the UK, employing UK nationals while operating from overseas, or managing a mobile workforce, you need a trusted partner who understands the detail of UK payroll compliance.
At Türner & Co, we specialise in expatriate payroll services for overseas employers. We make sure your employees are paid correctly, your reporting is complete, and your company stays fully compliant with UK law.
We provide a comprehensive suite of services to cover every payroll compliance scenario for globally mobile employees in the UK:
Expatriate payroll services cover all aspects of UK payroll compliance for employees working internationally — whether they are inbound assignees, short-term business visitors, non-resident directors, or UK nationals employed by an overseas company. These services ensure correct PAYE and National Insurance reporting to HMRC.
Yes. Even if your company has no physical presence in the UK, you must still operate a UK payroll if you employ UK nationals or remote workers based here. We can register your business as a non-resident employer and run the UK payroll on your behalf.
Appendix 5 allows UK employers to provisionally offset foreign tax paid against UK PAYE, avoiding double taxation where employees are taxed overseas.
Appendix 6 allows a modified PAYE arrangement, typically used for assignees on shadow payroll, so that reporting aligns with tax equalisation policies and avoids cash-flow issues for employees.
A shadow payroll is needed if employees work in the UK but continue to be paid from their home-country payroll. It ensures UK PAYE and NIC are reported correctly, even though no salary is physically paid in the UK.
We’ll help you backdate the registration, file historical returns, and liaise with HMRC to minimise penalties.
Yes. We prepare P11Ds and assist with PAYE Settlement Agreements (PSAs) to ensure all benefits and expenses are reported and settled correctly with HMRC.
Assistant Manager
Payroll
Senior Manager
Head of Direct Taxes