UK Employees Seconded Overseas

The secondment of an employee overseas can become a particularly challenging project for an SME to contend with, especially if it is the first time such an arrangement has been attempted. There are a number of layers that need to be dealt with and some of these layers interact with one another. Before we examine these layers it is important to set out that the core fundamentals dictate tax can be levied on a person by virtue of residence or source.