Employment & Expatriate Tax Adviser

Herbert Smith Freehills Kramer is a world-leading global law firm, where our ambition is to help you achieve your goals.

 

Exceptional client service and the pursuit of excellence are at our core. We invest in and care about our client relationships, which is why so many are longstanding. We enjoy breaking new ground, as we have for over 170 years.

 

As a fully integrated transatlantic and transpacific firm, we are where you need us to be. Our footprint is extensive and committed across the world’s largest markets, key financial centres and major growth hubs.

 

At our best tackling complexity and navigating change, we work alongside you on demanding litigation, exacting regulatory work and complex public and private market transactions. We are recognised as leading in these areas.

 

We are immersed in the sectors and challenges that impact you. We are recognised as standing apart in energy, infrastructure and resources. And we’re focused on areas of growth that affect every business across the world.

 

All of this is achieved by supporting the growth of our people, who help us deliver on our ambition – which is to help you achieve yours.

 

Herbert Smith Freehills Kramer: Your goals. Our ambition

The Opportunity

Key responsibilities

Expatriate Tax Considerations for the Firm

• Working with the Employment and Expatriate Tax Manager to manage UK and international employee tax risks for the firm.

• Providing tax and social security advice to the firm in relation to complex international secondments, particularly relating to tax residence, double taxation treaties, payroll and tax filing requirements in a variety of jurisdictions, having regard to applicable legislation, best practice and case law.

• Preparing tax and social security cost projections and using these to help the firm identify appropriate structures for international moves.

• Working with the Head of International Tax to determine the implications of new office openings and employees working in new locations.

• Responsibility for the firm's tax equalisation policy, including communicating the implications to secondees, partners and the wider firm.

• Working with the Employment and Expatriate Tax Manager to manage tax risk and provide tailored and specialist cross-border tax, social security and payroll advice in respect of all requests received under the firm's International Remote Working Policy.

• Ongoing review of current processes across the Tax and International Mobility teams in order to identify areas of improvement and increased efficiency.

Expatriate Tax Compliance

• Preparing and reviewing UK tax returns for secondees/transferees, both based in the UK and overseas.

• Advising the International Mobility team in respect of the internationally mobile employee population requiring tax assistance, including drafting and reviewing appropriate wording for secondment contracts.

• Holding one to one tax briefings with secondees/transferees leaving and coming to the UK and managing their queries regarding their tax affairs.

• Communicating with HMRC on behalf of the firm and individual employees.

• Preparing the annual Short Term Business Visitor report for submission to HMRC.

• Coordinating advice and compliance services outside of the UK where required.

• Keeping updated with UK and international tax and social security developments by attending training and seeking updates from trusted sources.

Employment Taxes

• Preparation of the firm's PAYE Settlement Agreement.

• Working with the Employment and Expatriate Tax Manager to manage the firm's compliance with IR35 rules, including CEST reviews and maintaining a database of Status Determinations.

• Advising the International Mobility and Reward teams in respect of the appropriate tax treatment of secondee bonuses.

Qualifications, skills and experience

• Candidates must have at least five years' experience in personal tax.

• Demonstrable experience and knowledge of the UK tax system for international secondments and how this interacts with taxes paid in overseas jurisdictions will be essential.

• Understanding of complex cross-border tax and social security issues and relevant legislation, and an ability to apply that technical knowledge in practice will be essential.

• At a minimum the successful candidate must be ATT qualified, but CTA or equivalent relevant qualification is preferred.

• Previous experience of working in-house would be an advantage but is not essential.

• Strong Excel skills.

• Good standard of written and spoken English.   

• Ability to analyse issues thoroughly and in a logical manner.

• Good organisational skills and attention to detail.

• Cheerful, calm and unflappable personality.

• Good team player able to work well under pressure and prioritise work.

• Ability to use initiative and be pro-active.

• Communicate effectively at all levels, with an ability to establish professional credibility.

• Commercially minded.

• Confidentiality is of extreme importance.

Competencies

Personal leadership

• Positively impacts those around them, makes quality decisions and develops themselves both personally and professionally

• Demonstrates sound knowledge in their field

• Anticipates potential problems and identifies a range of possible solutions

• Adapts their interpersonal style to suit different audiences in a genuine way

Collaborates with others

• Works within teams and across boundaries to share knowledge and achieve results

• Identifies and builds relationships required to achieve the best outcomes for the firm

• Engages people with the right skills, knowledge and expertise to provide advice and assist with tasks

• Connects other people in the firm who have mutual interests or work objectives

• Generously shares their time, knowledge, expertise and talent to support others’ success

Builds authentic relationships

• Takes time to get to know people beyond their role

• Treats people with respect and in a fair and consistent way

• Recognises when colleagues are under pressure and volunteers to assist them where possible

Enhances the client experience

• Creates opportunities to enhance the experience of the firm’s clients through their daily tasks

• Behaves consistently with the firm’s values in their interactions with others

• Conducts themselves in a way that reflects positively on the firm’s brand, both inside and outside the firm

Achieves results

• Maintains focus and drive to achieve quality outcomes

• Focuses their time and efforts on issues that will have the greatest impact on agreed objectives

• Anticipates responses and plans their approach accordingly

• Looks for the most effective way to achieve outcomes

• Maintains perspective and optimism when faced with setbacks

Team

Business Finance

Working Pattern

Full time

Location

London

Contract type

Permanent Contract

Diversity & Inclusion

We are committed to attracting people from all backgrounds and creating a respectful and inclusive culture where everyone thrives. We see this as essential to our success, including our ability to innovate and achieve sustained high performance. This is a key part of our Values—Human, Bold, and Outstanding.