DOING BUSINESS IN THE UNITED KINGDOM
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1 DOING BUSINESS IN THE UNITED KINGDOM Storbritanniens godt 63 millioner indbyggere og den store og åbne økonomi byder på et stort potentiale for danske virksomheder som ønsker at etablere eller udvide sine eksportaktiviteter til et af Danmarks allerstørste nærmarkeder. Landets geografiske placering og de mange ligheder mellem det danske og det britiske marked betyder endvidere at danske virksomheder har gode forudsætninger for at lykkedes på markedet. De mange ligheder til trods er der dog stadig forskelle mellem landende, og denne pjece har til formål at oplyse om relevante forhold for både virksomheder og danskere i Storbritannien. Pjecen er udarbejdet af Miller Rosenfalk Advokater (erhvervsret), Krogh & Partners (skat), Danske Bank (eksport finansiering), DSV (logistik), Cintra (arbejdsmarked) og Den Danske Ambassade i London (forretningskultur).
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3 Erhvervsret. Af Miller Rosenfalck. Juridisk tradition m.v Engelsk ret er baseret på en anden retstradition end den danske; Common law. To af hovedforskellene er, at der er færre udfyldende retsregler og at en sælger ikke har nogen loyal oplysningspligt. Konsekvenserne heraf er dels at alt skal med i kontrakten (dette gælder også for ansættelseskontrakter), hvorfor denne bliver væsentlig længere end hvad vi er vant til i Danmark, dels at der bruges mange resourcer på at undersøge forholdene (due diligence) inden, at der indgåes en bindende aftale. Køber tag dig i agt! Selskaber m.v. Der er to hovedformer af selskaber med begrænset ansvar; henholdsvis Private Limited Company (ofte forkortet LTD ) og Public Limited Company ( PLC ). Kapitalkravene for et LTD er lave, typisk 1!, mens et PLC skal have minimum Et LTD er meget simplere at administere, mens et PLC er underlagt strengere krav om offentlighed og regulering på en række områder. Alene et PLC har adgang til at sælge sine ejerandele til offentligheden til såkaldte listed eller quoted priser. Miller Rosenfalck T: +44 (0) E: info@millerrosenfalck.com W: Aylesbury House Aylesbury Street London EC1R 0DB
4 Agenter og forhandlere Hvorvidt man ønsker at hyre en agent eller forhandler til at markedsføre ens produkter eller ydelser i Storbritannien beror på en konkret vurdering af dels ens egen virksomheds forhold, dels det lokale markedssegment i Storbritannien. Såfremt man antager en agent, vil forholdet være omfattet af EUs direktiv om handelsagenter m.v., hvorfor der også i Storbritannien vil være en række præceptive regler på området vedrørende opsigelser, kompensation m.v. Hvis man antager en forhandler, er der generel kontraksfrihed på området. I begge tilfælde anbefales det, at man benytter en skræddersyet, gennemarbejdet kontrakt til at regulere forholdet. Ansættelsesret Det engelske arbejdsmarked lægger i høj grad vægt på aftalefrihed og domstolene tager udgangspunkt i at ansættelseskontrakten indeholder parternes fulde aftale og forudsætninger. Domstolene blander sig som udgangspunkt kun i selve ordlyden af kontrakten, hvis denne ikke sikrer den ansattes minimumsrettigheder. Ansættelseskontrakten udgør arbejdsgivers eneste mulighed for at minimere risikoen for tvister i relation til kontraktforholdet. Den ansattes ret til ikke at blive usagligt afskediget samt ikke at blive urimeligt behandlet (diskrimination) er i højsædet som følge af omfattende procedureregler i forbindelse med afskedigelser. Miller Rosenfalck T: +44 (0) E: info@millerrosenfalck.com W: Aylesbury House Aylesbury Street London EC1R 0DB
5 Personal taxation/corporation Taxation/VAT. Af Krogh & Partners An important part of doing business in the UK is to consider personal taxation, corporation taxation and VAT. The areas are complex and professional advice should always be obtained to avoid common pitfalls and misunderstandings. Below you will find a brief introduction to these areas. Personal taxation As the main rule a UK resident individual is subject to UK income tax and capital gains tax on his worldwide income and gains. A non-uk resident individual is by contrast only subject to UK income tax on income arising from sources in the UK. Individuals resident in the UK but domiciled outside the UK are taxable on most kinds of overseas income and capital gains only to the extent of the amount being remitted to the UK if the remittance basis of taxation is chosen. Specific rules apply to individuals once these individuals have remained residents in the UK, but domiciled outside the UK for more than seven years. As can been seen from the above an individual s exposure to UK tax is dependent on whether the individual s tax status is determined as resident or domiciled. The taxable income for each fiscal year for an individual is calculated by aggregating income from the various sources with deduction being made for allowable items and personal allowances. The balance remaining is subject to tax. The fiscal year for individuals runs from 6 April to 5 April. For the fiscal year 2013/14 the personal allowance is GBP 9,440 and the basic rate is 20% for income between 0 and GBP 32,010. Income over GBP 32,010 until GBP GBP 150,000 is taxed at 40%. Income above GBP 150,000 is taxed at 45%. Individuals with total income exceeding GBP 100,000 will have their personal allowance reduced. Krogh & Partners Limited T: E: info@kroghandpartners.com W: Salisbury House 29 Finsbury Circus London EC2M 5QQ
6 Corporation taxation Any profit generated in a UK company will be subject to UK corporation taxation. In the following paragraph some main guidelines of the taxation of UK Companies are explained. UK corporation tax is levied on the worldwide income of companies incorporated in the UK. Accounting profit is used as the base figure for calculating the tax liability. However, various adjustments are made to this figure in order to arrive at the taxable profit ie. depreciation of fixed assets/ capital allowances and entertainment. Every company liable to corporation tax is required, for every accounting year, to submit to the UK Tax Authorities a set of accounts comprising of a profit and loss account and balance sheet and a computation of the taxable income. Further a corporation tax return needs to be prepared and submitted. The financial year for corporate tax purposes runs from 1 April to 31 March. Corporation tax rates are fixed by reference to the financial year ending 31 March and for year ended 31 March 2014 the main rate is 23% and for small companies 20%. Value Added Tax (VAT) Value Added Tax is a sales tax levied on a wide range of goods and services. VAT is generally chargeable at a flat rate, currently 20%. Certain items, primarily necessities such as food and personal transport are zero rated with a VAT rate of 0%. Any business entity with UK taxable supplies above a certain value (currently GBP 79,000 per year) is required to register for VAT. There are severe penalties for failure to register. Once a company is registered for VAT periodic VAT Returns must be prepared and submitted to the UK Authorities. Krogh & Partners Limited T: E: info@kroghandpartners.com W: Salisbury House 29 Finsbury Circus London EC2M 5QQ
7 Export Financing - Danske Bank What does your business expect from a modern international bank? Danske Bank Group, headquartered in Copenhagen, is the largest bank in Denmark and one of the leading financial enterprises in northern Europe. It offers a full range of banking services, with an emphasis on retail banking. Danske Bank is divided into three business units Personal Banking, Business Banking and Corporates & Institutions all of which span the entirety of the Group s geographical markets. Our passion for innovation enables us to offer groundbreaking technology including smart-phone and tablet banking. With our unique one-point-of-entry setup, you can do your business banking in several countries by one single login. We believe that this unique setup, is one of the reasons why, Danske Bank has been voted Best Cash Management Bank in the Nordic Region. Danske Bank London Branch was established in 1983 to support Nordic corporations in the UK. Since then, our operations have expanded significantly, and today we offer a broad range of products and services to our corporate and institutional client base throughout Europe. Our personal banking clients benefit from our wide range of financial products and services, and our highly qualified advisers and experts provide personal advisory services customised to clients individual needs. Danske Bank London Branch 75 King William Street London EC4N 7DT T: +44 (0) Kontaktperson: Kenneth Kragh, Relationship Manager W:
8 Logistics - DSV In the UK, DSV operates from 29 locations and manages additional activities inhouse at various premises. Whether you are looking to move a small urgent package or an entire plant, require storage or a 2 man home delivery service, DSV employees provide the local knowledge and expertise to ensure your requirements are met on time, every time. DSV T: E: W: Scandinavia House Parkeston Harwich Essex CO12 4QG
9 The UK Labour Market. Af Cintra. The Labour Market The labour market in the UK can provide a rich source of knowledge and expertise, however there are many considerations to bear in mind when sourcing and managing a UK workforce. Remuneration and expected benefits in the UK can vary tremendously, depending on the region and sector in which the company operates. Salary levels in the capitol are typically 20-40% higher than in the rest of the country. Contracts of employment are usually very detailed and will cover specific additional entitlements and/or conditions for each employee. This will also typically incorporate a code of behaviour expected by the employee, including dress code. Usual business hours for organisations in the UK are Monday to Friday, 9am 5.30pm. Roles below a managerial level will typically be remunerated for working outside of these core hours. Flexible working is on the increase but is still not widely implemented in practice. Legal obligations As an employer in the UK, you have a number of legal obligations to do with paying your employees. Pay As You Earn, National Insurance Contributions and Workplace Pensions are the three main areas to be aware of: Pay As You Earn (PAYE) PAYE is the system that HM Revenue & Customs (HMRC) uses to collect Income Tax and National Insurance contributions (NICs) from employees (including directors of limited companies). The tax and NICs is deducted throughout the tax year based on the employees' earnings and then paid to HMRC. You must send PAYE returns electronically to HMRC each time you pay your employees as part of your routine payroll processes. These returns must include details of all employees' pay, tax and deductions. You must do this by sending a Full Payment Submission (FPS) on or before each payday, either by using commercial payroll software or HMRC's Basic PAYE Tools. All employees must be included on your FPS, no Cintra HR & Payroll Services T: E: Denmark@cintra.co.uk W: Computer House 353 High Street Gateshead Tyne & Wear NE8 1ET
10 National Insurance Contributions (NICs) As an employer, you pay NICs on the earnings you provide to or for the benefit of employees earning above a certain threshold. NICs are calculated and deducted through the PAYE system when you operate your payroll and must be recorded on the Full Payment Submission (FPS) and paid to HM Revenue & Customs (HMRC). Workplace Pensions All employers will have to provide workers with a workplace pension scheme by law over the next few years. The biggest employers started doing this in October This is called automatic enrolment. When your business must start doing this (called a staging date ) depends on how many people you have on your payroll. By the staging date, businesses must be in a position to offer workers a workplace pension scheme. You must enrol into the scheme all workers who: are aged between 22 and the State Pension age; earn at least 9,440 a year; and work in the UK. You must make an employer s contribution to the pension scheme for those workers. The Pensions Regulator has more information for employers about automatic enrolment. Practical Considerations In order to pay an employee, first of all you must register with HMRC for a tax reference. There are three ways in which this can be done: The company can be registered as a legal entity in the UK; The company can have an Agent in the UK; Direct Payment Scheme: where the employee is responsible for paying the tax direct. This is the most infrequently used option. Cintra HR & Payroll Services T: E: Denmark@cintra.co.uk W: Computer House 353 High Street Gateshead Tyne & Wear NE8 1ET
11 Employer s responsibilities An employer has five key responsibilities: Payment of tax and National Insurance; Real Time Information (RTI) reporting to HMRC; Attachment of earnings (e.g. Child Support Agency, Student Loan); Workplace pension; Issuing a pay statement. The tax rate is variable, depending on the annual salary of the employee. A basic personal allowance of 9,440 can be earned without incurring any tax. The basic rate of tax is 20%, which is payable on earnings up to 32,010. If earnings exceed this amount, the tax rate increases to 40%. Earnings over 150,001 are taxed at 45%. These figures are current for the 2013/14 tax year. As well as calculating and deducting employee National Insurance Contributions (NICs), the employer must also pay a National Insurance Contribution for each employee, for which the current rate is 13.8%. By law, every pay period you must issue a pay statement which gives your employee a record of pay and deductions, including: 'gross pay' - before the deduction of tax or National Insurance contributions (NICs) and any other deductions; employee's Class 1 NICs deducted; tax deducted. Depending on the employee's circumstances you may also need to include other payments and deductions on their payslip. At the end of each tax year you must also give each employee who was working for you on the last day of the tax year a form P60 end-of-year certificate. Form P60 provides a summary of the employee's total pay and tax/nics deductions for the year. You must give this to your employee by 31 May. Employees are also entitled to certain statutory benefits which, if applicable, must be administered and recorded through payroll, such as SMP (Maternity pay), SPP (Paternity pay), SAP (Adoption Pay) and SSP (Sick Pay). Cintra HR & Payroll Services T: E: Denmark@cintra.co.uk W: Computer House 353 High Street Gateshead Tyne & Wear NE8 1ET
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13 Business Culture. Af Den Danske Ambassade i London Nabolandet Storbritannien byder kun på få og små barrierer af kulturel karakter for danskere, der ønsker at begå sig på markedet. Men der kan alligevel være en række forhold hvor det er værd at holde sig for øje at praksis og kutyme er anderledes i UK end i Danmark. I ambassadens arbejde med danske firmaer har vi fået en vis fornemmelse for hvad der typisk overrasker og til tider frustrerer danske virksomheder, når de først går i gang med det britiske marked. Et gennemgående tema er at man skal forvente at bruge mere tid og flere kræfter på at få britiske beslutningstagere i tale, end man er vant til fra Danmark. Dette er en kombination af britiske virksomheder ofte vægrer sig ved at udlevere navne på deres medarbejdere, en større magtdistance, som betyder at henvendelser ofte skal gå gennem en personal assistant (sekretær) og at det i Storbritannien ikke bliver anset for at være et særligt alvorligt brud på god tone ikke at reagere på henvendelser før man bliver rykket. Når kontakt så er etableret kan man så opleve, at beslutningsprocessen f.eks. for om et samarbejde skal etableres også kan være længere end forventet. Dette er igen bla. et udtryk for den større magtdistance, som gør at færre beslutninger i virksomheden er lagt ned til mellemledere. Af mere takt- og tonemæssig karakter, er det værd at være opmærksom, på at briterne oftest lægger mere vægt på at inkludere et element af small talk i et forretningsmøde; og de fleste tilfælde møder op til disse mere konservativt klædt end normen er i Danmark. I det hele taget er høflighed en meget central del af det britiske værdisæt faktisk i en sådan grad at det til tider kan være vanskeligt for en dansker at opdage at kunden/den potentielle samarbejdspartner har sagt nej, fordi det for den britiske samtalepartner er vigtigere at bevare den gode stemning under mødet. Yderligere læsning: Fish can t see water, Kai Hammerich og Richard D Lewis Watching the English: the hidden rules of English behaviour, Kate Fox Handelsafdelingen, Den Danske Ambassade i London Kontaktperson: Helle Sejersen Myrthue T: +44 (0) E: hemyrt@um.dk W: 55 Sloane Street, London SW1X 9SR
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