Expatriate Tax Manager
We are currently recruiting for an Expatriate Tax Manager to join our Global Mobility team within HR in our London office.
The Global Mobility team is split between the London and Belfast offices and they manage all aspects of the firm’s international assignment programmes, acting primarily as a strategic global resource to A&O Partners and the global HR team. They ensure that the firm’s policies are applied across all regions and all business departments so that the firm’s mobility policies are applied consistently and fairly, while at the same time managing necessary local compliance, tax, social security and immigration risks for both the employee and the firm. The Global Mobility team is also increasingly involved in supporting and advising on non-traditional mobility such as remote workers, commuters and other business travellers.
The Expatriate Tax Manager is a member of the Global Mobility team and will be responsible for:
- advising the firm and individuals on tax matters relating to international assignments and transfers (all employees except partners); and business travellers
- ensuring tax and social security compliance relating to international assignments and transfers and business travellers
Role and responsibilities
International Assignees & Transferees
- Work closely and collaboratively with Global Mobility colleagues to propose solutions to the firm’s mobility needs which are tax efficient but also in line with the firm’s global mobility policies and transfer pricing rules
- Work in collaboration with the firm’s global finance team and external providers to advise on international tax or social security matters generated by international assignees and Global HR teams
- Act as primary contact to the firm’s international assignee population on tax and social security matters
- Work closely with Global Mobility colleagues to prepare cost projections for new and extended international assignments, including comparisons between different policy options
- Manage the firm’s tax provider global engagement to deliver timely expatriate tax compliance and consulting services for international assignees including for example reviewing and signing-off global authorisation lists; initiating, monitoring and tracking tax advisors’ briefings and completion of TDOs to authorised mobile population; organising tax payments to tax authorities and monitoring tax refunds to/from the firm and international assignees; reviewing invoices; seeking and responding to feedback on the firm’s tax advisors and responding accordingly etc.
- Manage all UK Certificate of Coverage/A1 applications for outbound UK international assignees and monitor/track applications done overseas by local colleagues to ensure total social security compliance for the firm’s global mobile population
- Liaise with global payroll teams on compensation delivery for international assignees and actions required for tax withholding and social security contributions or exemption
- Liaise internally with stakeholders and externally with the firm’s tax advisers to ensure the firm is up to date in expatriate tax and social security legislation, follow ‘best practice’ and also guide the firm’s response to key developments
- Continually review and consider any potential tax planning related to expatriate tax and social security to reduce the firm’s cost and/or mitigate risks
- Review the firm’s global mobility tax and social security policies and processes to ensure the firm meets its obligations in respect of local revenue authority governance and our international assignees are tax and social security compliant in all locations
- Ensure international assignment contracts contain appropriate tax and social security wording to reflect the firm’s tax equalisation policy and the specific requirements of certain country combinations
- Work in collaboration with the firm’s global finance team, UK Payroll and Risk teams to put in place appropriate procedures to satisfy all UK tax and social security withholding and reporting obligations for the firm’s international mobile population into the UK e.g. P11D’s, Short Term Business Visitors tracking and reporting
- Provide to the Senior Accounting Officer the necessary reassurance that the firm has appropriate tax accounting arrangements in place in relation to the firm’s international assignee population
- Support and advise the firm’s working group in implementing a business traveller solution focusing primarily on the individual tax and social security aspects
- Manage and advise on all forthcoming queries arising as a result of the launch of the business traveller tool
- Manage all reporting activities and take the necessary actions to ensure total compliance for the firm and its people
- Design and implement the necessary internal processes to manage all regulatory requirements such as the Posted Worker Directive
- Work with the firm’s global finance team and external providers to provide initial advice on tax and social security obligations and challenges for new office locations
- Travel regularly to Belfast to meet with members of the Global Mobility team and to provide tax and social security training to the HR shared service team as needed
- Significant experience working in-house advising senior members of the business/clients is required
- UK tax and social security knowledge
- Ability to communicate complex tax issues both orally and in writing and to translate this into effective and pragmatic advice to the firm and employees
- A team player with desire to support, advise and work collaboratively with global mobility colleagues
- Personable with ability to develop strong relationships with HR and finance staff within international network and external tax advisors
- Ambitious and forward focused with a view to improving and finding new ways of supporting the firm and its mobile employees
- Experience of both project and change management, with the ability to gain buy-in from stakeholders
- Strong project management skills and IT skills (MS Excel)
- Numeracy and eye for detail is essential for this role
- University Graduate with good academics.
- Evidence of strong numeric skills.
- CTA qualified or equivalent professional qualifications
Additional information - External
Allen & Overy is a leading global law firm operating in over thirty countries. By turning our insight, technology and talent into ground-breaking solutions, we’ve earned a place at the forefront of our industry. Our lawyers are leaders in their field – and the same goes for our support teams. Ambitious, driven and open to fresh perspectives, we find innovative new ways to deliver our services and maintain our reputation for excellence, in all that we do.
The nature of law is changing and with that change brings unique opportunities. With our collaborative working culture, flexibility, and a commitment to your progress, we build rewarding careers. By joining our global team, you are supported by colleagues from around the world. If you’re ready for a new challenge, it’s time to seize the opportunity.