Overseas secondments abound with tax and NIC issues. Key issues to consider include the following: the country of liability for tax and NIC can differ; non-taxable benefits rely on legislation for travel expenses; tax reliefs must be set against UK liability on same employment; the place of arrival can ruin spouse exemption; tax-free subsistence ends after 24 months, even where the cost of travel continues after that period; NIC liability initially with home country but bilateral agreements or their absence override; the UK position differs from other EU countries for non-EU nationals’ NIC; and remember there may be CGT aspects – good and bad – on the main residence and any assets sold whilst non-UK resident.