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Internationally Mobile Executives

Carol Stubbings partner in PricewaterhouseCoopers LLP human resource services explores the remittance basis of taxation for internationally mobile executives
Changes to the beneficial tax treatment of foreigners resident in the UK have been on HM Treasury's agenda since the 2002 Budget and the October 2007 Pre-Budget Report proposed changes to be effective from 6 April 2008. This has provoked publicity ranging from articles questioning the UK's desire to attract overseas businesses to letters claiming that cheaper house prices will result from non-domiciliaries leaving the country.
This article describes the proposed new regime as it is currently expected to apply to employment income for employees resident but not ordinarily resident in the UK (broadly employees expecting to live in the UK for less than three years before moving abroad again). In the...

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