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Key points

1. •

   NT code or s 690 directive should be considered where the employee will remain on UK payroll, depending on whether duties are expected to continue in the UK

2. •

   tax equalisation may be considered in order to ensure an employee is no better or worse off from a tax perspective as a result of their duties overseas

3. •

   security must be considered when planning a move and should review both the costs of such contributions along with the benefits received

4. •

   should be given to the tax implications of an employee’s move in order to maximise any