The UK’s Global Talent visa route is designed to attract recognised leaders and potential leaders in academia and research, digital technology, and arts and culture. Applicants normally need endorsement from an approved body, although holders of specified prestigious prizes can apply without endorsement. Permission can be granted for up to five years at a time.
For research talent, there are several endorsement pathways, including eligible academic appointments, fellowships, funded research and peer review. Under the endorsed-funder pathway, researchers and specialists must meet the relevant requirements and be hosted or employed by an eligible organisation. This is an individual immigration route, rather than a general employer sponsorship programme.
The economic rationale is clear. The government is positioning international talent as part of its wider ambition to drive innovation, investment and growth. The recent addition of more than 100 businesses to the list of eligible organisations extends access to research talent across the eight high-growth sectors identified in the Industrial Strategy. Alongside this, the separate £54 million Global Talent Fund is supporting selected research organisations in attracting international researchers, including through funding for research and relocation costs.
For an employer recruiting through this route, however, the practical question goes beyond whether the person can obtain a visa. Having found someone with the skills to move your business forward, have you thought through what the move will mean for them financially, and what the employment will actually cost you?t
Start with the investment, not just the application
You have identified the talent. You have made the decision to invest. The next step should be to give the business visibility of the overall cost and the individual clarity about their financial position.
As part of this costing exercise, tax should be considered alongside immigration and relocation, as opposed to treating it as something to address once the person has arrived.
That means asking some straightforward questions before the package is agreed:
- what will the individual receive after tax
- what is the employer’s total cost, including the proposed relocation support
- which payments and benefits qualify for relief
- what advice does the individual need about income and assets outside the UK
- how will payroll, social security and any continuing overseas obligations be managed?
The objective is not to make the recruitment process more complicated. It is to avoid unnecessary complications later.
Understand the package before promising it
Relocation support is not all taxed in the same way. Qualifying relocation expenses of up to £8,000 can be exempt from tax and National Insurance, subject to conditions covering the move, the costs and the timing of payment. This is not a blanket exemption for everything described as a relocation package.
The treatment of non-qualifying costs can also depend on how they are arranged and paid. Reimbursing an employee, paying their supplier directly and providing a cash allowance can produce different tax, National Insurance and reporting outcomes.
It is important to review the proposed package item by item before making commitments. The business should understand what it is funding, what the individual will actually receive and whether any promise to cover tax creates an additional cost.
Immigration-related expenditure deserves its own review rather than being assumed to follow the treatment of other moving costs. Visa fees, associated advice and support for family members should be identified separately. The tax treatment can depend on the particular cost, who is legally responsible for it and how it is paid, and recent changes in HM Revenue & Customs’ approach to certain immigration costs have added further complexity.
The aim is to deliver the intended support at an understood cost, not discover afterwards that the same package could have been delivered more effectively.
Explain the opportunities, as well as the obligations
The UK’s foreign income and gains regime can be an important part of the conversation with a prospective recruit.
Introduced from 6 April 2025, it allows qualifying new residents to claim relief on eligible foreign income and gains during their first four tax years of UK residence, following at least ten consecutive tax years of non-UK residence. Eligible sources can include overseas property income, foreign dividends, interest and qualifying gains on foreign assets. Relieved amounts can be brought to the UK without an additional UK tax charge.
But this is not a tax concession attached to the Global Talent visa. Eligibility depends on tax residence history and the nature of the income or gains. Claims must be made, and claiming means losing certain allowances, including the personal allowance and Capital Gains Tax annual exempt amount. Foreign employment earnings are dealt with separately, with Overseas Workday Relief potentially relevant in qualifying cases.
For the individual, a clear explanation should be presented before the move: what qualifies, what does not, whether claiming is beneficial and what information they will need to retain.
The four-year period is measured by reference to tax years, beginning with the tax year in which the individual first becomes UK resident, rather than running for four years from their arrival date. That is another reason to consider the position early.
Look at both ends of the move
The UK position is only part of the picture. An individual may be resident under the domestic rules of more than one country, and the relevant tax treaty may need to be considered. Double taxation relief can be available, but its application and the amount of relief depend on the circumstances.
US citizens provide a particularly important example. Living outside the US does not, by itself, remove their exposure to US tax on worldwide income. Relevant exclusions and credits may help, but filing and other reporting obligations still need to be considered.
The employer should therefore review the departure-country and UK positions together. A UK relief should not be presented as an overall saving without understanding what happens in the other jurisdiction.
Give the person room to focus on the job
HR, finance, payroll and the relevant advisers should be brought into that discussion while the offer and relocation arrangements are being developed. The business should agree the employment structure, review the package, establish the payroll and social security position, and give the individual advice that reflects their own circumstances.
This does not mean every business needs to build a global mobility function. But it does require the right questions to be asked at the right point.
In the end, a well-planned move should leave the individual knowing what their package is worth, what they need to do and where to get support.
Conclusion
If you are recruiting through the Global Talent visa route, a pre-arrival tax and employment-cost review should be built into the process. It can sit alongside the immigration process, helping you understand the commitment you are making and helping the individual arrive ready to focus on the work you brought them here to do.
Addressing these points before the move can prevent unexpected liabilities, give the individual clarity over their financial position and help them arrive ready to focus on the work you brought them here to do.
If you have any questions, please do not hesitate to contact your usual Crowe UK contact.
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