EP8250 - International employments: Part3: Subjects needing special care: Tax equalisation arrangements: Overview

Tax equalisation is an arrangement common in multinational groups with highly mobile employees who work around the world. The purpose is to make sure that an employee who comes to the UK has broadly the same take home pay wherever he/she is employed.

The following sections explain the arrangements for

• Tax equalised employees under an Appendix 6 agreement. EP8251 - EP8252
• Modified National Insurance Contributions (NICs), for tax equalised employees under Appendix 6 agreement. EP8253
• Tax equalisation generally. EP8254