Tax and accounting support for migrating to the UK from Ukraine
Due to the Ukraine crisis, a number of families, individuals and businesses have migrated (or are in the process of migrating) to Western European countries, including the UK.
The information on this page is intended to help Ukrainian citizens and their businesses to migrate to the UK, by providing useful information and signposting to other sources of support.
If you or your clients need any specific UK tax or accounting advice, please contact one of our experts listed below.
Support for individuals
We can offer tax and accounting advice to individuals relocating to the UK across a wide range of matters. Our advice can include:
- Personal tax residency and domicile advice
- UK tax registration support
- Assistance with self-assessment tax returns
- Choice of business structure – e.g., limited company versus sole trade or partnership
- Entity formation and registration
- Assistance with ongoing tax compliance obligations
We would draw your attention to the PKF ‘Doing Business in the UK’ guide. Pages 52-60 provide a helpful overview of UK taxation for individuals.
In many cases, those coming to the UK will need support on other areas, including setting up a UK bank account, obtaining a suitable visa, and legal issues. Whilst we are unable to advise on these areas, we are very happy to make introductions to other professionals and signpost available support (including those linked below).
Support for businesses
Many businesses will find that they have had to establish a presence very quickly in the UK, due to the forced relocation of their employees, directors and/or shareholders to the UK. We can help businesses manage their UK tax and accounting obligations, covering a range of issues, for example:
- Corporate tax residency
- Permanent establishment reviews
- Double tax management
- Employment tax matters for mobile employees
- Assistance with registrations (e.g., Corporation Tax, VAT and PAYE)
- Assistance with ongoing accounting and tax compliance obligations
- VAT accounting and input VAT recovery
Pages 15-54 of the PKF ‘Doing Business in the UK’ guide provides some outline information in regards to the forms of business available, and how those are treated from a tax and accounting perspective in the UK.
Businesses are likely to need support on other areas as well. For example, UK legal advice on immigration law, employment law and commercial law matters. We are happy to introduce businesses to suitable professionals and to signpost to other sources of support.
The UK government and others have published a number of documents regarding the response to the Ukraine crisis and the support measures put in place:
Immigration and other practical guidance:
Supporting Ukrainian People
As a firm, we wanted to help people in as meaningful a way as possible to escape the conflict in Ukraine. After some research, we have collaborated with a Polish branch of the SMA Charity, which supports people with Spinal Muscular Atrophy. Through this we were allocated a family who we have welcomed to the UK.
Working through the Home Office process, we started to talk to other local businesses. It was becoming clear that people in the local communities wanted to help but were unsure how. It is difficult to find accommodation for people with disabilities. However, Falcon Properties Estate and Lettings Agent in Plymouth have been incredibly supportive. They immediately got involved and found us the perfect property for our family.
We searched for local support networks that open up a world of opportunities for refugees to feel part of the community in a safe way. We have worked with charities such as Student and Refugees Together (START); PATH, a charity for the homeless and refugees; and the Plymouth City Council. Together, they have helped us enable our family to become more independent and start the journey towards a more settled and peaceful life in the UK.
On top of this, we are delighted that James Taylor & Son – the bespoke orthopaedic shoemaker based in London – are kindly donating a hand-made pair of shoes to support the member of our family with SMA.
It has been a collaborative process, showing how communities, businesses, and volunteers can all come together to help. Sadly, the SMA Charity still has a long waiting list of families who are trying to come to the UK, and the search for appropriate accommodation for people with disabilities is still proving difficult. Therefore, if you know of any properties that could be suitable, please do get in touch with us!
Some additional ways staff and partners have raised funds to help those affected by the crisis in Ukraine:
- A group of volunteers from our Plymouth office raised £5,000 for the Disasters Emergency Committee’s Ukraine humanitarian appeal by spending a night rough sleeping
- Fitness fans at our Truro office embarked on a collective quest to run, walk, or cycle the 1,750 miles from the city to Kyiv, raising £2,000 for ShelterBox’s Ukraine crisis appeal
- Colleagues in Truro are also continuing to raise funds by holding a series of clothes swaps
- In Exeter, staff raised £955 by holding a bake sale, as well as collecting donations at their postponed Christmas party
- The firm has also registered as a business sponsor under the Government’s Homes for Ukraine scheme