The role

This is an excellent opportunity to join our central Tax Team, who are responsible for providing strategic tax advice, implementing tax policies, managing tax risk and ensuring / monitoring adherence to tax compliance obligations across International.

The Global Mobility Tax Manager will:

•             Have responsibility for providing tax advice to support the firm’s Global Mobility (“GM”) programme

•             Provide advice and support to minimise tax risk relating to all forms of cross-border working, including formal secondments under the firm’s GM Policy together with business travel and other working arrangements which are outside the firm’s GM Policy

•             Identify, manage, and monitor GM tax risk

•             Manage the UK compliance and reporting requirements relating to cross-border working

•             Co-ordinate global compliance with relevant in house terms and third party providers

•             Respond to ad-hoc queries as required

•             Work collaboratively with GM, Finance, and Risk, as well as working in co-operation with client facing teams and directly with cross-border workers

•             Where required, develop controls and task risk management systems

•             Maintain comprehensive records

•             Develop relationships with key personnel

MAIN RESPONSIBILITIES

Secondment planning/pre secondment interactions

•             Advising the firm’s Global Mobility (‘GM’) team by preparing estimated tax, social security costs and payroll considerations for global secondments, plus further review for any extension periods.

•             Advice on structure of secondments to ensure the most tax efficient compensation packages are provided, liaising with the rest of the Central Tax team on permanent establishment risk review.

•             Preparation of estimated tax equalisation calculations in line with the firm’s tax equalisation policy and confirmation (to GM team) of estimated cost for the firm.

•             Responsible for relationships with secondees in respect of tax obligations arising as a result of secondment and confirmation of any tax registration requirements.

•             Provision of tax advice in respect of cross-border remote working requests covering  tax, social security and payroll requirements etc.

Compliance work

•             Tax return management – Management and oversight of the preparation of tax return preparation process for secondees in home and host country jurisdictions including liaison with the firm’s external advisors and in house Finance teams

•             UK tax returns – Preparation and sign off of UK Self-Assessment income tax returns for secondees

•             Short Term Business Visitor report – review and analysis of monthly data collated by the global service centre reporting team and collation into final submission to HMRC

•             PSA / P11D – Annual analysis and review of secondment benefit information from different sources and technical review of tax treatment different expense items

•             Australian fringe benefit tax – Collation, analysis and review of secondment benefit information required for the firm’s Australian fringe benefit tax report, working with the firm’s Australian finance team

•             Double Tax relief claims – Management of double tax relief claims in each territory, follow up regarding repayment from secondees

•             Tax refunds – Management country specific refunds including Australian superannuation reclaims and personal loan repayments (for secondments not covered under the firm’s tax equalisation policy)

Payrolls

•             modified Payroll – Coordination of monthly UK modified payroll including monthly gross up calculations and preparation of monthly submissions to HMRC

•             domestic payroll – Maintenance of UK domestic payroll for secondees not captured via the modified payroll process

•             Shadow payrolls – Advice to overseas offices in respect of their shadow payroll obligations, including collation and analysis of compensation details / gross up calculations

•             Recharges – Co-ordination with overseas offices regarding cost allocation, cross charges, tax payments and refunds

•             Tax enquiries – Liaison with overseas financial controllers in respect of any audits/enquiries from local revenue authorities relating to secondments

•             Social security – Preparation and submission of UK A1 certificates / social security certificates of coverage and co-ordination with home offices for applications

•             HMRC administration and correspondence – Have responsibility for SA1, 64-8, P85 submissions review of PAYE codes, NT PAYE code requests, and review of amended SA302 calculations

Post secondment activities

•             Review of variance between budgeted tax cost and actual final costs incurred.

•             Final review to confirm all tax compliance tasks are complete, including deregistration where required.

•             Tracking and following up on tax refund payments due back to the firm (under tax equalisation)

Finance-related work

•             Liaise with the firm’s management and financial accounting teams in respect of accounting for and reporting of secondment costs in line with GM policies

•             Monthly review and monitoring of all tax costs relating to secondments

•             Ensure correct accounting for refunds following double tax relief claims

•             Final review at the end of each secondment and advise on recharges of tax costs to the agreed cost group/entity

•             Review and approval of third party provider quotes and fees

Ad-Hoc Work

•             Split remuneration partners – Provision of personal tax advice to the business in respect of partners who receive remuneration from multiple territories

•             Work with the Central Tax Team on ‘out of policy’ secondments and secondments involving ‘high risk’ locations to ensure advice on tax deductibility of secondment-related costs is provided

•             Creation and provision of ad hoc training sessions to the GM team if required (e.g. changes in legislation / guidance / new joiners)

•             GM tax governance:

•             Policies – Ownership of tax related GM approach, including management and revisions to policies to ensure adherence with firm strategy and tax legislation

•             Procedures – Maintenance and development of GM tax procedures and controls to align with the firm’s risk management profile and identify areas for improvement

•             Seek to identify areas for improvement in other processes relating to cross-border working

ABOUT YOU

Project management skills

•             Have strong planning and organisational skills, accepting ownership of and accountability for tasks

•             Have the ability to actively manage and deliver on multiple cross-functional projects

•             Be comfortable multi-tasking and working to conflicting timescales and multiple priorities in a fast-paced environment

•             Be a self-starter and direct personal work efforts

Communication

•             Have excellent communication skills, both written and verbal, coupled with the ability to influence, negotiate and persuade and resolve conflict at all levels, from individual contributor to executive management and across the organisation

•             Communicate findings and recommendations to cross-border workers and the firm’s GM team and management in a clear and effective manner

Service

•             Set high standards and expect high performance of self

•             Have a strong client service orientation with a bias for action

•             Be able to balance a high volume of work and deliver consistently high quality work under pressure

Problem solving

•             Design and embed end-to-end solutions – from entity level to individual secondee tax considerations. Follow up to ensure the solutions are effective, and make recommendations for improvement where required

•             Be a proactive thinker with practical solutions that are risk-minded and balance business strategies with financial priorities

•             Be logical, analytical and intelligent with an ability to work in a flexible, agile manner, mindful of other non-tax constraints

Professional skills

•             Build and maintain strong relationships across all levels within the organisation in all jurisdictions

•             Have the interpersonal skills to work as part of a larger team to deliver seamless services to the firm

•             Be able to work under their own initiative as well as being part of a team 

•             Demonstrate a flexible and collaborative personal working style

•             Self-motivated, organised and able to work under pressure without close supervision

•             Ability to engage and motivate other teams representing multiple viewpoints to achieve business objectives

Integrity

•             Strong ethic to comply with legal and regulatory requirements and firm policies

Experience

•             Must be a qualified accountant and/or chartered tax advisor

•             Must have experience of working in GM tax – ideally in a role involving working with multiple different business areas / stakeholders

•             Have a strong knowledge of GM tax fundamentals across different jurisdictions and areas of tax and be able to apply that existing knowledge to practical situations

•             Have strong tax research skills and experience of interpreting and applying overseas tax legislation and guidance to practical cross-border situations

•             Experienced in implementation, planning, support and project management relating to GM tax, and in providing tax input into wider GM strategy