US/UK International Partnerships

We truly believe that Deloitte is market leader in the provision of individual tax and mobility services to International Partnerships and in particular, the law firm industry.

Our clients range from Magic Circle and US AmLaw 50 law firms to smaller, domestic partnerships in the US and the UK. There is a trend among these firms who are looking to expand internationally or support their partners and staff with access to international working through formal assignments or remote working opportunities. Our dedication to partnerships as well as our outstanding relationship with our entity tax colleagues allows us to provide holistic, industry specific guidance with a solution-driven mindset.

We are proud to work with over 40% of US law firms with operations in London.

We are astutely aware of the increasing risks and challenges firms face when mobilising employees and partners across the globe. Our International Partnerships offering includes advice relating to governance and controls of business travel – particularly in a post-Brexit context - as well as short and long term international secondments. More recently we have been supporting firms in navigating the challenges of a newly emerging remote workforce including policy, communication and risk mitigation as part of a broader talent retention and attraction solution.

Our exceptional team also work with individual partners to provide US and UK tax compliance support, personal tax planning and cashflow projections. The UK tax rules facing newly appointed equity partners or lateral hires can be quite complex with the biggest changes seen in our generation coming down the line in 2023/24. We are significantly experienced in helping partners manage this transition. Partners value having a single team that can advise on the aspects of both the US and UK tax systems, prepare both sets of tax returns (including for a spouse or children) and our wider Professional Practice Group connections mean that that we are uniquely placed in understanding the different partner remuneration structures that apply to the majority of the world’s largest UK and US partnerships and law firms.

“The law firm roundtables are the best event of their kind in the market.”

Head of Mobility
UK law firm client

Our support in US and UK tax compliance and advisory services includes:

For individuals:

• Preparation of individual UK and US tax returns by a single dual-qualified team
• Tailored US and UK cashflow projections for partners
• Tax-efficient remittance basis planning and advising on the interaction of the US and UK systems for non-UK domiciled partners and associates
• Assistance with enquiries from the IRS, state tax departments, or HMRC and representing clients in discussions with the tax authorities.
• Advice regarding tax considerations for those looking to relinquish US citizenship or green card status.
• Remediation support for those with outstanding tax compliance obligations and multiple tax returns and payments for back-years
• Assistance with Individual Taxpayer Identification Numbers (ITIN) applications by Certified Acceptance Agents within the team

For partnerships:

• Mobility support for your firm’s assignee population including employment tax issues, remote worker considerations, payroll support and regulatory and permanent establishment risks
• Business travel support including Short Term Business Visitor reporting and country-specific advice with issues associated with working between dual or multiple jurisdictions
• Support with compensation structure and planning for partners in international firms
• For assistance with international partnership queries, please do not hesitate to get in touch with one of our team members listed below: