Insights

15 October 2024

How to set up payroll in the UK

For companies that have an obligation to operate Pay As You Earn (PAYE), we have put together an easy-to-follow guide with what's required to register with HMRC. 1. How to…

15 October 2024

Are you required to set up a UK payroll scheme?

This article provides an overview of instances when businesses need to set up a UK payroll scheme, whether they are UK companies or foreign companies. UK Businesses - When to…

8 October 2024

US stock plans for UK employees

Many US companies that operate their Employee Stock Purchase Plan (ESPP) and stock option plans globally, will choose to roll out the same plan in each jurisdiction, making changes only…

29 May 2024

UK Share Plan Reporting 2024: Everything you need to know

The deadline is approaching for the HMRC’s annual return filings for the 2023/24 tax period. This will apply to companies in the UK, US and other countries that have share…

20 May 2024

Employee Share Plan Reporting 2024: Alerting Your Clients

The UK tax authorities’ (HMRC) submission deadline for annual return filings concerning employment-related securities for the 2023/24 tax year is midnight on 6 July 2024. You may wish to alert…

24 April 2024

The Beginner’s Guide to Global Mobility

We find that clients tend to ask the same initial questions when they are looking to expand globally for the first time or are new to a role in global…

17 March 2024

The 2024 UK Work Visa Routes

Non-UK residents require a “UK work visa” to work in the UK. There are various “work visa” categories in the UK, many of which require sponsoring by a business with…

13 April 2023

Innovator Founder visa – Everything you need to know

The Start-up visa has been closed to new entrants although if you already have an endorsement letter you can still use this route provided you apply within 3 months of…

25 January 2023

5 ways a Global Mobility Team can support businesses through uncertain times

Currently, it feels like we can’t turn on the news without being faced with yet another event rocking the global stage. These events have a profound impact on businesses, particularly…

29 September 2022

Digitisation of right to work checks for British and Irish nationals

What is a right to work check? A right to work check is a legal requirement for employers to verify the lawful immigration status of all job applicants (and in…

5 April 2022

Important Changes to Right to Work Checks

Right to work checks were temporarily adjusted due to coronavirus (COVID-19). This was to make it easier for employers to carry them out. From 30 March 2020 the following temporary…

15 September 2021

International Remote Working, Checklist for Employers

Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result…

12 August 2021

Guide to obtaining a Representative of an Overseas Business visa

The Home Office have now withdrawn this visa route to the UK. You can view our updated content on UK work visa routes to the UK here.   If your…

20 July 2021

Immigration In The COVID-19 Lockdown In The UK

The UK’s Home Office are now regularly updating their guidance for immigrants in the UK and those wanting to make applications to come here. The latest position is set out…

12 May 2021

Preparing for the End of Furlough

In the 2021 Spring Budget, Rishi Sunak announced that the Coronavirus Job Retention Scheme, otherwise known as the Furlough Scheme, would be extended from 30 April 2021 to 30 September…

4 March 2021

UK Budget 2021: Key Takeaways for HR Practitioners

On 3 March 2021, the Chancellor delivered the 2021 Budget. This article provides an overview of the key developments relevant to HR professionals, covering all aspects of employment from Tax…

3 March 2021

Alternatives to Redundancies | Employers & HR Specialists

The Government’s recent announcement on a phasing out of lockdown brings a return to the workplace – and perhaps a return to at least some normality – within sight. The Coronavirus…

25 February 2021

The Post-Brexit Immigration Rules

The UK officially left the EU on 31 January 2020. The Post-Brexit Immigration Rules now apply to all migrants, including those arriving from the EU. Now that the Home Office…

23 February 2021

Migration numbers Going Down?

Immigration has been a political issue in the UK for a number of years, and the Conservative government had stated its aim to reduce net migration increases to the tens…

12 February 2021

The Pension Schemes Act 2021 Receives Royal Assent

The Pension Schemes Act 2021 (the Act) has received Royal Assent on 11th February 2021. The Act may well have an effect on corporate transactions given that the Act extends…

19 January 2021

Brexit Deal: What’s Changed?

The UK-EU Brexit deal came into effect on 31st December 2020. With that, many things have changed for UK businesses and firms. To make it easier, we’ve provided a list…

18 November 2020

What is a Collective Defined Contribution Scheme?

A new breed of pension scheme known as a Collective Defined Contribution Scheme (or Collective Money Purchase) may commence in the UK from 2021. It is an alternative to both…

18 November 2020

COVID-19 and Defined Benefit Pension Schemes

COVID 19 has no doubt added to the financial difficulty for sponsoring employers of defined benefit pension schemes, and in particular meeting contribution payments under Schedules of Contributions agreed with…

8 September 2020

COVID-19: Impact on Employee Share Plan Schemes

The economic uncertainty arising from the Coronavirus (COVID-19) crisis has led to the fall and subsequent volatility of share prices of listed companies. Although less immediately apparent, the value of…

1 July 2020

Coronavirus (COVID-19): Guide to Redundancies for Employers

UPDATE The Government has announced legislation that will require employers to pay redundancy payments based on employees’ full rate of pay, not any reduced rate at which they were paid…

18 June 2020

Corporate Insolvency and Governance Bill 2020 (“THE BILL”) and its impact on Defined Benefit Schemes

On 20th May 2020, the Government introduced the Bill. As at 11th June the Bill has completed its second and third readings in the Commons and is proceeding to the…

18 May 2020

Coronavirus (COVID-19): Global Mobility

We are all in unprecedented times with changes to the way we live and work due to Coronavirus (COVID-19), that no-one could have imagined just a few months ago. With…

18 April 2020

UK Budget 2020: Key Takeaways for HR Practitioners

On 11 March 2020, the Chancellor delivered the 2020 Budget . There were a few measures around pension tax reliefs and national insurance affecting individuals. This article provides an overview of the…

20 February 2020

Recruit global talent: How to obtain a sponsor license

UK organisations approved on the “Register of Sponsors” are permitted to recruit from outside the European Economic Area (EEA) giving them access to a much wider global talent pool.  Not…

2 December 2019

US year end planning, Part Two: Year end Assignee US compensation reporting for Employers

In 2018 and 2019, many employers and their assignees have been grappling with the impact of the Tax Cuts and Jobs Act, the largest overhaul of the US tax code…

1 December 2019

US year end planning, Part One: Foreign Tax Credit review

In 2018 and 2019, many individuals and their advisers have been grappling with the impact of the Tax Cuts and Jobs Act, the largest overhaul of the US tax code…

18 October 2019

Brexit – EU citizens and the UK’s EU Settlement Scheme

EU citizens present in the UK on the day the UK leaves the UK can apply for “settled” or “pre-settled” status up to and including December 31, 2020 if the…

18 September 2019

Brexit and EU Nationals: The Need to Plan

It was announced by the Home Secretary on 18th August 2019 that Freedom of Movement for EU citizens would end overnight – rather than with a transitional period as previously…

11 September 2019

Checklist: share plans in corporate transactions

Share-based employee incentive arrangements may play only a minor role in a corporate transaction, but sometimes they can be fundamental to the deal structure and documentation, for example where they…

9 May 2019

Get your year-end payroll reporting process up to date

We look at the numerous changes in recent years that employers need to take into account to be correct in their year-end payroll reporting. These include time limits for making…

26 March 2019

Pensions: A summary on the Government Response to the Consultation of Protecting Defined Benefit Pension Schemes

The UK Government has issued a response to the consultation on protecting Defined Benefit Pension Schemes. This brings about quite a few changes as the Government wishes to strengthen the…

21 February 2019

10 Considerations for employers ahead of Brexit

Unless there is an agreement to extend the two-year Article 50 period, the UK will be leaving the EU on 29 March 2019. If an agreement is reached before 29…

24 January 2019

Immigration in the Brexit scenarios: what could happen?

With just over two months to go until the date for the UK’s departure from the EU is reached, Brexit is looking more unstable than ever, which may be a…

7 August 2017

Share Incentives analysis: How can employee share plans affect the attitude and performance of staff?

What is employee engagement? Although there is no accepted definition of employee engagement, it is often linked to employees displaying positive attitudes and behaviours in the workplace which, in turn,…

7 August 2017

“Can we safely fire this employee?”

HR professionals frequently advise on the risks of dismissing an employee.  Where the employee has less than two years’ service, and therefore no “ordinary” unfair dismissal rights, HR advisers will…

27 July 2017

Telling apples from pears: when is a defined benefit scheme not a defined benefit scheme?

Corporate lawyers know the most important question to ask about a pension scheme: is it a defined benefits (“DB”) scheme or a defined contribution (“DC”, also known as a money…

13 July 2017

The General Data Protection Regulation and employee data: Good news for SMEs

Here are five pieces of good news for small and medium enterprises (“SMEs”) about handling employee data under the GDPR – including why it represents an opportunity for SMEs to…

5 July 2017

The moving target of UK immigration policy: practical steps for workforce planning

UK immigration policy is a constantly moving target, amid the cut and thrust of Brexit negotiations. So where are we now, and how can employers do the right thing by…

5 July 2017

How can companies encourage a more gender diverse Global Mobility programme?

“Companies with inclusive talent practices in hiring, promoting, development, leadership and team management generate up to 30% higher revenue per employee and greater profitability than competitors” (Garr, Attamanik & Malloy…

1 June 2017

Doing the right thing for your business and your EEA workers: practical steps for workforce planning

There are several steps businesses can take now to reduce uncertainty around immigration for EEA nationals, both for their own planning purposes, and to reassure and retain valued employees: Businesses…

1 June 2017

Brexit: some immigration myths busted

Myth EEA nationals will lose their passports for months whilst making applications (for example, for permanent residence). Fact Not the case.  There is a passport return service which means passports…

22 May 2017

“Growth share” structures seeking entrepreneur’s relief may trigger anti-avoidance reporting and penalties against clients and advisers

Private companies, particularly those which are private equity backed, sometimes use so-called “growth shares”, to allow senior managers to benefit from Entrepreneurs Relief (ER) on the increase in value of those…

14 March 2017

Brexit – EU Nationals in the U.K.

It is now nearly six months since the U.K. referendum voting for Britain to leave the EU.  The U.K. government is still arguing that it should not have to ask the…

13 September 2016

Brexit: Help reassure UK based European employees today

Since the UK’s decision to leave the European Union following the historic referendum, many European nationals and their families will be concerned about their future status in the UK. While we do…

13 September 2016

Don’t overlook your UK obligations on modern day slavery

Prime Minister, Theresa May, recently announced that the UK will lead the way in the battle against Modern Day Slavery, estimated to affect 20.9 million people worldwide. What many businesses may not realise is…

13 September 2016

6 points on employment law for corporate transactions

Most UK corporate lawyers have a good working knowledge of UK employment law; however it is often possible to overlook certain aspects during a corporate transaction which could lead to…

24 June 2016

Brexit – what does it mean for employers?

After months of debate the wait is over. Although the UK might feel like a very different place today, in reality very little will change immediately. With no precedent, and…

20 May 2016

Are your employees a threat to your cyber security?

Unintentionally, many employees introduce malicious software into work systems that can attack and expose confidential information.  According to a recent survey from security firm RiskIQ, over half of employees in…

17 May 2016

Failure to review trade protection provisions when promoting employees leaves employers vulnerable to competitors

A recent decision by the High Court has underlined the importance of keeping restrictive covenants under regular review as employees progress through the organisation. What has happened? The case (refer…

7 April 2016

How to avoid hiring a potentially dangerous employee

Most employers are aware that they tend to be responsible for the actions of an employee taken during the course of his or her employment.  Legally termed ‘vicarious liability’, employment…

6 April 2016

New pension changes: How to assist employees with their pension planning

There will be a number of factors for employees to consider in relation to their pension arrangements for the 2016/17 tax year, now that the reduced annual allowance has come into…

31 March 2016

Year End Payroll Reporting – 5 Tips for Employers

With the tax year-end fast approaching, most employers are now facing the dreaded year-end payroll reporting process.  This year a number of changes to payroll reporting will be introduced from…

20 January 2016

EU data protection reform ushers in far reaching changes for businesses

Introduction Following four years of negotiation, agreement has been reached between the various EU institutions (the Commission, the Council and the EU Parliament) on reform of data protection laws to…

29 October 2015

Market value of shares subject to restriction on sale

The First-tier Tax Tribunal has ruled that the valuation of shares acquired by an employee, which were subject to a restriction on sale, should be reduced to take that restriction…

29 October 2015

Accounting treatment for share-based payments

The International Accounting Standards Board (IASB) is considering changes to the accounting treatment for share-based payments under IFRS2.  The changes would allow an award that is settled net of withholding…

26 October 2015

Senior Managers Regime extended to entire regulated financial services industry; reversal of burden of proof abandoned

The Treasury has announced that it will be extending the Senior Managers and Certification Regime (SMCR) beyond banks and insurers to the entire regulated financial services industry, as a replacement for what…

11 September 2015

ECJ Working Time Compliance Headache for Mobile Working

On 10 September, 2015 the European Court ruled that time spent by mobile workers (workers who have no set place of work) in getting to their first meeting or appointment…

9 September 2015

Pensions Auto Enrolment – Your Obligations

Background In October 2012 radical pension reforms were introduced in the UK. They impact UK employers of all sizes and by 2018 all employers must comply and ensure that their…

19 February 2015

Shared Parental Leave update

Parents of babies born or due on or after 5 April 2015 may be entitled to shared parental leave and pay. As companies across the country prepare for the introduction…

13 February 2015

Love Contracts – is romance dead in the corporate world?

It is impossible to go past a card shop, jewellery shop or supermarket at the moment without being overwhelmed by red hearts and other romantic symbols.   As Valentine’s Day approaches…

21 January 2015

Values based recruitment: Do your values give the right message?

For the past twenty years or more organisations have been applying competency-based interviewing as part of their selection process, to the extent that it is now ubiquitous.  It would be…

2 December 2014

Top Tips For Writing Great Global Mobility Policies

Whether you are a large multinational looking to review well established global mobility policies, or an organisation starting to branch out internationally for the first time, having a structured policy…

2 December 2014

The changing face of employee share ownership in the UK

The UK coalition government has made the promotion of employee ownership one of its key policies for driving the economic recovery.  The UK has a long history of encouraging employee…

2 December 2014

Trading employment rights for equity: a new tax efficient way of giving shares to UK employees

It has long been believed that increasing employee equity participation and deregulating the labour market can be important drivers of economic growth, but few people expected a policy that would…

2 December 2014

Flexible working: Headache or opportunity?

In recent months, a number of UK law firms have announced the introduction of flexible working practices to promote career progression for female staff, as well as to meet the…

17 July 2014

Paying commission during holiday

The recent case of Lock v British Gas Trading Limited has caused concern amongst employers. The European Court of Justice (ECJ) decided that Mr Lock’s holiday pay should include a…

16 July 2014

Changes to the TUPE regulations

The ‘Transfer of Undertakings (Protection of Employment) Regulations 2006’ (TUPE) have been amended. On the sale or transfer of some businesses or in the event of a change of some…

16 July 2014

No maternity leave in Europe for ‘commissioning’ mothers

Background The European Court of Justice (ECJ) has decided that a ‘commissioning’ mother (a woman who has a baby through a surrogacy arrangement) is not entitled to maternity leave, even…

16 July 2014

Compulsory reference to ACAS before employment claims

Background As part of its review of employment law the Government has already brought in a number of measures designed to reduce the number of claims brought before the UK…

2 May 2014

UK Fund Manager Remuneration – New tax rules for LLPs

The UK Government has published two key tax proposals that may have a significant impact on the remuneration structures of fund managers operating through a UK LLP.  Firstly it has…

18 December 2013

HMRC approved share plans – major changes on the horizon

The UK government has now published further details on how the new ‘self-certification’ regime for HMRC approved share plans will work.  Although initially it may take some time for companies…

16 December 2013

Important change to collective consultation required on redundancy

Two important decisions from the UK Employment Appeals Tribunal and from an Employment Tribunal in Northern Ireland have had a significant impact on the law relating to collective redundancies in…

13 December 2013

New salaried member tax rules create significant uncertainty for LLPs

The government has published draft legislation which has the potential to create significant additional costs for many Limited Liability Partnership (LLPs). Although the proposals on ‘salaried members’ have been described as…

21 November 2013

New flexible working rights – is your UK business flexible enough?

2014 sees new legislation in the UK to extend the right to request flexible working from carers to all eligible employees. Currently the right to request flexible working is limited…

21 November 2013

Far-reaching reforms to directors’ pay in the UK

From 1 October 2013, UK listed companies will be subject to new rules concerning the approval and disclosure of directors’ pay. The changes are in part a reaction to the…

21 November 2013

Must the employer’s actions be the sole reason for a resignation to amount to constructive dismissal?

A recent case considered whether the employer’s actions had to be the sole reason for an employee to claim constructive dismissed. Background Constructive dismissal is the term used where an…

21 November 2013

Time to have ‘off the record’ discussions with your employees?

Compromise agreements have been renamed settlement agreements and ‘off the record’ settlement discussions, which take place before any dispute has arisen, may now be protected from being referred to in…

1 November 2013

Transferees not bound by collective agreements

The Court of Justice of the European Union (‘CJEU’) has determined that changes to a collective agreement do not bind a transferee if the collective agreement is negotiated and amended…