The 50p top rate of income tax, the tapering-away of the personal allowance for individuals earning over £100,000 from April 2010, and the 1% increase in NIC rates from April 2011, have made the UK a significantly less attractive location for senior executives relocating from overseas. Other areas of concern for internationally mobile workers and their employers include recent changes to UK residence law and guidance which have restricted the availability of overseas workday relief, and the proposed statutory residence test which, if enacted as proposed, may make it more difficult for UK residents to become non-resident.
