Tax Corner

Restricted stock units: how should payroll manage? Restricted stock units: how should payroll manage?

In this brief article, I set out an overview of RSU and also the steps that payroll should take when...
05 Jun 2023

Globally mobile employees and share schemes Globally mobile employees and share schemes

Share schemes are seen as a way of both retaining and incentivising employees.
08 Aug 2022

Pension contributions for globally mobile employees: a taxing challenge Pension contributions for globally mobile employees: a taxing challenge

Making contributions to a pension scheme is normally one of the most tax-efficient ways of saving in any country.
06 Jun 2022

[Tax Corner] Auto-enrolment for globally mobile employees [Tax Corner] Auto-enrolment for globally mobile employees

Before we look at the position for globally mobile employees, let’s recap first on the core rules for all employees.  
31 May 2022

Paying non-UK residents outside of RTI Paying non-UK residents outside of RTI

Like all payroll matters involving international staff, care is required to ensure compliance.
12 Apr 2022

Deceptively complex: UK payroll for departing employees Deceptively complex: UK payroll for departing employees

Over the years, I have seen many compliance failures that have resulted from payroll being instructed to “stop PAYE” or...
22 Mar 2022