Going to work overseas

If you work overseas, you may be taxed on that income in both the UK and the country where it is earned. Therefore you will effectively be taxed twice on the same income. However, when your UK tax return is prepared, you can usually claim relief for some or all of the foreign tax suffered, depending on the rate at which you were taxed in the country in which that income was earned.

The treatment of the foreign tax is usually subject to the 'Double Tax Treaty' the UK has in place with the country you were taxed in. Generally tax treaties are such that your combined tax bill should be no more than the amount you would have to pay in the country where the higher tax is charged.

In the event that there is no tax treaty in place, then you can claim unilateral relief whereby you can claim relief on the lower of the foreign tax suffered or the UK tax due on that income.
To claim the double tax credit you must get a certificate of tax deducted from the tax authority in which you earned the foreign income.

When you go overseas to work we will help assist you with all the overseas tax compliance requirements and issues by working with our contacts who are accountants and tax advisors in their respective tax jurisdictions.

Some of the important topics for those working within the Film, TV and Entertainment Sectors are as follows.