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Global Mobility Surgery
28 September 2023 Julia Ascott, Employment Taxes Specialist
We held our first member-only roundtable ‘surgery’ on Wednesday, 27 September. We nearly ran out of time as there were so many different issues being discussed, including:
CERN – P-permits are still causing concern, especially when they are being issued to UK employees, despite those employees not paying CERN internal taxes. BUFDG are setting up a working group to talk through the issues in more detail and agree next sector steps (email julia@bufdg.ac.uk if you would like to join the working group)
We weighed up the different factors considered where local hires overseas may be taken on for a short period, although some universities will push back and request a UK employee. There were minimal examples of a university hiring a contractor through procurement as there still may be tax/payroll obligations if the individual is an employee under domestic tax legislation
Universities discussed employee payment arrangements where JEIs or JVs are established in China and whether they’ve experienced pushback from Chinese institutions about where the payments should be made from
More information was sought as to whether remote workers’ home office could be deemed a permanent workplace
Universities fed back their policy restrictions where UK employees request to work overseas for personal reasons
Finally, the Employer of Record arrangement was highlighted, along with potential restrictions of use (USS, HESA and employment contracts) but there are instances where it might work. BUFDG have requested a Time to Talk session from KPMG and will keep everyone posted.
We hope that those members who joined us found the session useful.
The next session will take place in November and as this session had a sizeable waitlist, we recommend you book your place as soon as possible:
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28 September 2023 
Julia Ascott, Employment Taxes Specialist
