United Kingdom – Details Published on Preventing Use of Dual Contract Arrangements

United Kingdom – Details Published on Preventing ...

The United Kingdom is planning to implement new rules that will make it more difficult to use “dual contract” arrangements to lower the U.K. income tax liability of certain foreign nationals. On first examination of the draft legislation -- published last week by the tax authority -- KPMG LLP’s (U.K.) view is that a considerable number of current dual contract arrangements may be caught by the new rules. It is important, therefore, that all employers with these arrangements in place review their specific arrangements and seek advice on the implications of the new legislation before it is introduced with effect from April 6, 2014.

Related content

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform