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Posted Sun, 24 Sep 2023 08:23:06 GMT by Zach
Hi, I'm about to begin the process of applying for an EU intra-company transfer visa to move from the UK branch of my company to the Spanish branch (with an assumed time of a couple of years before returning to the UK), however the guidance has me confused in regards to payroll. It stipulates a requirement of getting the ICT visa is to keep my employment contract and stay on UK payroll. I thought the way this would work would be to essentially cancel my contract with the UK branch and get rehired by the Spanish branch, but it sounds like this isn't the case and I would continue to be paid my UK salary via the UK office? What implications would this have for taxes and national insurance if so? Any help would be much appreciated!
Posted Tue, 03 Oct 2023 10:06:36 GMT by HMRC Admin 32

Please refer to:

Tax on your UK income if you live abroad

Thank you.

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