The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently resident in the UK, and employed by UK employers.

However, in today’s worldwide economy it is not unusual to have individuals moving across borders to take up work in another country, either as a new employment or as a temporary secondment. International business trips are by no means uncommon. Multinational companies may move staff from a post in one country to a new job in another. In short, the world of employment is becoming increasingly more internationally mobile.

The international topic in this module focuses on the particular rules that apply to internationally mobile employees.


The key factors determining the tax treatment of an individual’s income from employment are:

  • whether the employee is resident in the UK (see the Statutory residence test guidance note)
  • whether the employee is domiciled in the UK (see the Domicile overview guidance note)
  • the location where the duties of the employment are carried out (see the Foreign employment guidance note)
  • the residence of the employer (see the Location of employer and effect on liability guidance note)
  • the application of any double taxation agreement (see the Double taxation agreements and employment taxes guidance note)

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