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These changes make it more important than ever for employers to assess the full tax profile of their mobile population and to identify who may be affected from April 2025 onward.
For organisations with international operations,
understanding how these changes interact is essential for forward- looking mobility strategy.
The 2025 UK Immigration Proposals – A Tighter, More
These reforms are expected to reshape assignment planning, compliance processes, and how employers assess the viability and cost of deploying staff into the UK. For organisations with international operations, understanding how these changes interact is essential for forward- looking mobility strategy. The Foreign Income and Gains (FIG) Regime – Eliminating the Remittance Basis & The Financial Impact on Long-Term Assignments Launching on 6 April 2025, the FIG regime represents one of the most significant changes to the UK’s taxation of foreign income in
decades. It replaces the long-standing
remittance basis with a more modern, residence- driven model. Global mobility leaders should be aware that the FIG regime will influence: Tax equalisation and tax protection approaches for mobile employees Assignment costs, particularly for long-term inbound assignees Talent decisions, as individuals assess the competitiveness of the UK compared with
Selective System Alongside tax reform, the UK is introducing new immigration policies designed to significantly restrict access for lower- skilled and lower-paid workers, while refining the Skilled Worker route to focus on higher qualifications and salaries. 1. Skilled Worker Visa Requirements Increase Dramatically From July 2025, the minimum salary threshold for a standard Skilled Worker visa increased to £41,700, with additional uplifts applied across specialist categories. Key measures include: Most Skilled Worker
alternative locations Structured mobility programmes, including commuter assignments, short- term rotations, and permanent transfers
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GLOBAL PAYROLL MAGAZINE ISSUE 18
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