Tax and legal considerations for living and working in the UK

In this second residency webinar, Gravita’s Michaela Lamb (Private Client Tax Partner) and Rebecca Amey (Payroll Director) join Taylor Rose’s Victoria Welsh (Head of Immigration) to discuss key UK immigration, payroll and tax considerations when coming to live and work in the UK. They explain DPNI/DCNI schemes and walk through three common scenarios: an overseas business expanding into the UK and needing a sponsor licence and UK PAYE; a US employee moving mid–tax year to marry in the UK while working for a US employer using a DPNI scheme, with visa planning, split-year treatment and evidence needs; and a French national returning to the UK to work remotely for a French employer, covering UK payroll obligations, temporary non-residence risks, and the impact of settled status/ILR absence rules and returning resident visas. The session stresses early planning, residency differences, and record-keeping. 00:00 Welcome and Series Updates 01:18 Key Concepts DPNI Explained 02:29 Scenario One Overseas Business Expansion 03:17 Immigration Sponsorship and Visas 06:27 UK Payroll Setup and NI Numbers 08:17 Tax Residency FIG and Treaties 12:56 Scenario Two US Employee Moves UK 13:24 DPNI Payroll and Employer Record 15:54 Immigration Spouse and Remote Work 18:12 Tax Pitfalls Split Year and IHT 26:05 Inheritance Tax Tail 26:50 Brexit and Transition Rules 28:12 Visa Route Planning 29:22 Scenario Three Setup 30:22 Temporary Non-Residence Tax 31:47 Employee vs Consultant Status 32:31 Payroll and NI Duties 34:14 Settled Status vs ILR 36:18 Returning Resident Visa 38:25 Citizenship and FIG Impact 40:20 Foreign Employer Payroll Setup 42:13 Audience Q&A Wrap-Up