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Global Mobility

Global Mobility

We aim to keep you updated with the most recent tax and social security changes that will potentially impact upon companies with a global workforce.

Minaho Shiraishi

Head of Global Mobility Services (GMS) and Immigration Practice

KPMG in the UK


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A few months can be a long time in an ever changing legislative environment. Such legislative changes typically add to the level of complexity involved with managing internationally mobile employees and can create a myriad of complex situations, especially where individuals are being seconded around the world and create a tax presence in one, two, or more jurisdictions. In this section we aim to keep you updated with the most recent tax and social security changes that will potentially impact upon companies with a global workforce and provide an outline of our recommendations accordingly.

If you want to know more, or would like us to consider any particular topics, please get in touch.


Further HMRC guidance on COVID-19 and the Statutory Residence Test (SRT)

HMRC’s new ‘Q&A’ provides further clarity on how the SRT applies to employees displaced by COVID-19.


KPMG’s Global Mobility Forum 2019: Key takeaways

Technology is transforming the way we work, live and move.

2019 Global Assignment Policies and Practices Survey

Insights on how global organizations administer their HR programs.

‘International pension’ foreign service relief – goldmine or minefield?

FSR is a valuable ‘international pension’ tax concession but careful planning is essential, especially given restrictions introduced in 2017.

How to protect your workforce through Brexit: deal or no deal

How to protect your cross-border staff and keep operations running smoothly under both scenarios.

Urgent update: Short Term Business Visitor reporting 2018/19 – no penalties for late postal submissions

HMRC has confirmed that penalties will not be issued where 2018/19 Short Term Business Visitor (STBV) reports are submitted by post after 31 May.

Urgent update: Short Term Business Visitor reporting 2018/19 – HMRC no longer accepts email submissions

Employers who planned to submit Short Term Business Visitor (STBV) reports by email must instead use post or submit via a shared workspace.


Class 2 National Insurance Contributions (NICs) to be retained

The Government will not proceed with plans to abolish Class 2 NICs from 6 April 2019


Consultation on Short Term Business Visitors (STBVs) from overseas branches

HMRC has published a consultation on simplifying the tax and administrative treatment of STBVs from overseas branches of UK companies. Its objective is to ease the associated administrative burden and costs, and help make the UK a more attractive place to headquarter and do business.

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