When staff are assigned overseas there may be tax and social security implications even if they continue to be paid through the University payroll in the UK. The area around tax liability and social security is complex and country specific so specialist advice will need to be taken. The questionnaire ‘Employees working outside the UK’ – Checklist A or B should be completed with as much detail as possible. This should be completed by the recruiting / line manager at the earliest opportunity and forwarded to the relevant HR Business Partner who will consult with the University’s Payroll and Tax experts or external specialists.
|Manager completes the Employees working outside the UK checklist|
HRBP/Advisor obtains employment advice based on the information contained in the checklist (after receiving specialist advice if needed). This will usually incur a cost to the College.