This session will look at the UK and global economic outlook, with a focus on globalisation, the labour market, demographics and migration.

As of 6 April 2023 the lifetime allowance charge was abolished and there were further increases to the annual allowance pension contribution limits.

We will cover the impacts of these changes as well as covering HMRC’s recent audit activity in relation to overseas pension schemes.

When an employee’s employment terminates, this can often involve significant decisions needing to be made within a short time frame. Where employees have worked in multiple countries the interaction of different tax rules and employment laws also needs to be considered which can make the situation increasingly challenging.

In this session we will cover the main considerations from both a legal and tax perspective in order to equip you with the key questions to ask if these situations arise in your organisation.

With remote work entering the mainstream, there has a been an evolution of immigration and social security rules.

We will provide you with the latest immigration and social security positions in respect of remote work including insights into what we are seeing within our client base.

The landscape of mobility has drastically changed. Employee demand for flexibility has increased exponentially, with a growing number of requests for remote work, virtual assignments, commuter arrangements and the return of business travel. Our market analysis indicates that businesses plan to expand the use of remote working, commuter arrangements and virtual assignments to explore how they support workforce agility and drive competitive advantage.

This session will explore these areas with client insight, looking at how they can support the talent agenda and the framework to enable them compliantly.

There is no escaping the growth of AI usage and influence across most industries and functions. Mobility tax will be no different. It is important therefore to increase our understanding, so that we are not left to view it as an incomprehensible black box!

During this session we will discuss the capabilities of AI, share some benefits and limitations and look at current and future use cases together with the impact these might have on the evolving world of mobility tax.

Through companies house, HMRC have access to a list of the directors of all UK companies, including the director’s country of residence.

If non-resident directors perform any director duties in the UK, there would be a payroll requirement.

In this session we will explore:

• The options available to organisations in respect of this payroll obligation
• The social security position on non-resident directors
• The position for benefits and expenses provided to non-resident directors

In this session we will forecast the potential disruptors to mobility tax coming in the next 12 months – including the impacts of the possible general election outcomes.