Global Mobility - KPMG United Kingdom
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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.



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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.


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.


Workers on the move - Managing new risks

Mitigating health, safety and security risks for work-related international travel and assignments.


Global Mobility Inclusion and Diversity Opinion Survey

Considering Inclusion and Diversity in your mobility program is important and sometimes challenging due to a myriad of factors, some within and some outside your control. We want to hear from you! Please take KPMG’s Inclusion and Diversity in Global Mobility Programs Opinion Survey. Due to the sensitivity of the topic, the survey is anonymous and should take five minutes to complete.


Making tax digital: Impact on mobility functions

By 2020 UK taxpayers will have a personal tax account with access to real-time tax positions, but how will that impact mobility? 


Brexit: Update on social security aspects

Read our update on the Social Security aspects of the UK leaving the EU including the UK Government’s opening Policy paper (26 June 2017) and initial negotiations with the EU (17-20 July 2017).


Spring Budget 2017

We need to change the way we tax work, says KPMG. Changes will need to be wide ranging and will go to the very core of the UK tax system.


Impact of ‘hard Brexit’ on social security for internationally mobile employees

Could ‘hard Brexit’ cause social security difficulties for employees who work abroad? 


Reforms to the taxation of non-doms

The proposed new rules have been subject to consultation and are set to come into force from 6 April 2017.


Autumn Statement 2016 - Employers overview

There were a number of updates from a people and pay perspective, following on from the latest round of consultations, together with the announcement of plans for further reviews and calls for evidence in 2017. From an employers' perspective, the main developments were centred around salary sacrifice, IR35, PAYE settlement agreements, and termination payments.

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