Tolley's Expatriate Tax Planning 2011-12

Tolley's Expatriate Tax Planning covers the taxation of both UK individuals working overseas and foreign nationals working in the UK. Combining technical depth with practical planning points and risk avoidance strategies throughout, using this title will help ensure assignment costs are kept to a minimum.

Key benefits of Tolley's Expatriate Tax Planning 2011-12:

• Plan international assignments in advance
• Provides solutions and answers to issues that arise in regard to existing employment situations
• Deal with expatriate employee issues without recourse to third-party specialist advice

New to the latest edition of Tolley's Expatriate Tax Planning 2011-12:

• New tax cases on domicile, residence and individuals working outside the UK
• Detailed coverage of December 2010 version of HMRC6 guidance and new version to be issued imminently with latest HMRC views on subject of working full-time outside UK
• New HMRC guidance on UK days where employees forced to leave Egypt, Libya and other countries due to recent unrest in the Middle East
• Updated HMRC guidance on mixed earnings bank accounts and remittances to the UK
• New section of HMRC Registered Pension Schemes Manual on subject of foreign pension schemes
• Long-awaited HMRC guidance on NICs on complex bonus schemes
• Disguised remuneration rules, as they affect expatriate employees
• New HMRC guidance on double tax treaty exemption claims for employment income
• Changes to the seafarers? deduction rules for 2011/12
• Changes to PAYE and self-assessment compliance procedures for expatriate employees