Market leading insight for tax experts
View online issue

Ask an expert: Tax on split or dual contracts for overseas executives

Question: My client (an international group) is recruiting an executive for a senior role which will be predominantly based in the UK but with responsibility for the EMEA region. The likely candidate is a non-EU citizen who recently resigned from his current position working in Ireland for an unrelated business and has requested that my client consider various proposals to enable him to be taken on ‘tax-efficiently’. These include using a ‘split’ contract of employment. My client is willing to co-operate but is concerned whether this is appropriate here. Is a ‘split’ contract different from a ‘dual’ contract and could it be used in this situation?

Answer: Businesses organise their workforce in a variety of ways ranging from traditional service contracts through consultancy arrangements...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.