Employee benefit

[GL]

If a company pays for immigration costs on behalf of an individual to come to the UK and work for a UK company I believe that it will be a benefit for the individual so the company will pay class 1A and the individual will pay tax on the amount at their marginal rate.

...I also believe that the company would need to add back/disallow the cost for Corporation Tax purposes but not the Class 1A paid...is this correct?

[Incredulum]

I don't know whether any of that would come under the tax-free relocation costs? (Though I wonder whether it is the same employer, or a different company in a different country.)

I should expect the company to obtain a tax deduction, however. Those costs are surely expended wholly and exclusively for the purposes of its trade.

[etf]

Hi GL

Take a look at the link below which may help.

http://www.whatdotheyknow.com/request/are_visa_fees_a_tax_deductible_e

Kind Regards

etf

http://theexpatriatetaxfactory.com

[GL]

Thank you both for your comments.

Having gained a bit more detail I believe there is more than a good chance that it can be strongly argued as a w&e.