Blog
New Diversity, Equity and Inclusion changes to the Actuaries’ Code and Guidance
Jenny Higgins
In this case study, we explore how our employment and immigration specialists in the Anglo-French Group assisted a client company headquartered in France in respect of an international secondment.
Mr Dupont, the client’s HR director, sought legal advice as to the posting of their International Development Director, a French national, to the UK subsidiary for a 12-month secondment. The primary objective was to leverage the director's expertise to facilitate the growth of operations in the UK and Ireland. The specificity of this secondment was the plan that the International Development Director would be spending one week per month working from France during the 12-month period. Our legal team provided comprehensive assistance throughout the process.
Challenges and solutions:
- Obtaining a Sponsor Licence for the UK subsidiary:
- Challenge: The UK subsidiary needed a sponsor licence to apply for a work permit to employ the French International Development Director legally.
- Solution: We guided Mr. Dupont through the application process, ensuring that all necessary documentation and compliance requirements were met. This involved demonstrating the UK subsidiary's capacity to sponsor and support a foreign worker.
- Obtaining a work permit for the International Development Director:
- Challenge: The International Development Director required a work permit to work in the UK legally.
- Solution: We assisted Mr. Dupont in preparing and submitting the work permit application, ensuring that the director's qualifications and role aligned with the UK's immigration regulations. We also facilitated communication with UK immigration authorities, expediting the approval process.
- Tax and national insurance implications:
- Challenge: The secondment had significant tax and national insurance implications for both the international director and the UK subsidiary.
- Solution: We conducted a comprehensive analysis of the tax and national insurance implications of the secondment. This included reviewing relevant tax treaties between France and the UK, as well as advising on the director's tax residency status. We provided guidance on the most tax-efficient structure for the secondment, ensuring compliance with both countries' tax laws.
- Cross border secondment agreement:
- Challenge: We prepared a secondment agreement between the group companies and a letter of secondment to the International Development Director. Given the cross border working element to this international secondment arrangement, we ensured that the secondment documentation outlined clear expectations for remote work in France while complying with UK employment regulations, ensuring that the mandatory provisions of both jurisdictions, England and France, were reflected in the documentation. This included addressing matters related to working terms and conditions, statutory benefits, such as holiday entitlement and applicable law.
- Outcome: With our legal support, the International Development Director was able to go and work in theUK subsidiary as planned. The director's expertise in working with the teams on site in the UK, contributed significantly to the growth of the UK and Ireland operations. Moreover, our comprehensive legal guidance ensured compliance with both Anglo and French employment laws, tax regulations, and immigration requirements.
This case study highlights the importance of legal expertise in navigating the complexities of cross-border secondments, and underscores the value of careful planning and compliance in achieving successful international business initiatives.
