Cross-border executive appointments — key UK tax & corporate considerations

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.
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AuthorsHeena Kapadi
5 min read

As the leisure and hospitality sector prepares for the busy Christmas trading period, seasonal hiring becomes a strategic necessity. For businesses in this area, the challenge isn’t just filling roles quickly — it’s doing so lawfully, efficiently and with as little disruption as possible.
Here, Heena Kapadi explores key legal and practical considerations for retailers hiring seasonal staff.
With the festive season fast approaching, many businesses will be looking to ramp up recruitment to meet increased customer demand. To make sure you’re ready, assess your staffing needs well in advance — including forecasting demand using historical data, identifying roles most impacted by seasonal surges and building a reliable talent pipeline. Re-engaging experienced seasonal staff from previous busy periods can also help to make the onboarding process smoother and enhance performance when it matters most.
All employees — including seasonal and temporary workers — must receive a written statement of employment particulars by the end of their first working day. This requirement is set out in the Employment Rights Act 1996 and applies no matter how long the contract lasts. Include important terms in the statement like job title, place of work, hours, pay, holiday entitlement and notice periods. For seasonal roles, it’s particularly important to specify the fixed-term nature of the job and confirm that no ongoing role is guaranteed.
You should also tailor seasonal contracts to reflect the temporary nature of the role. If hours vary or are zero-hours, the contract should explain the expected pattern. Pay must meet National Minimum Wage standards and any overtime, bonuses or commission structures must be clearly outlined. Make sure that holiday entitlement is pro-rated and termination clauses cover early termination and notice periods — even if they’re short.
You must also keep an eye on the upcoming Employment Rights Bill (the Bill) which introduces several changes that directly affect seasonal contracts. One major shift is the right for employees who work consistent hours over a reference period (likely 12 weeks) to request a contract that reflects those hours.
The Bill also introduces a duty to give reasonable notice of shifts. Short notice cancellations may need to be compensated and failure to comply could lead to tribunal claims. You must also be cautious of protections against unfair dismissal kicking in from day one of employment — even for short-term hires.
Although these proposed reforms are set for implementation in 2027, it’s worth starting preparations now to stay ahead.
While seasonal workers are typically hired for short-term roles, giving them a thorough induction is essential to keep everything consistent across the workforce and reduce operational risk.
You need to provide seasonal workers with clear training on health and safety, customer service standards and company policies with easy-to-use onboarding tools to cut down on admin. Adequate supervision is essential — particularly as temporary staff may feel hesitant to speak up about concerns due to inexperience or unfamiliarity with procedures. Supervisors should proactively check understanding and make sure that workers know how to report issues, who to speak to and what emergency procedures are in place.
It's important to note that from 26 October 2024, employers are required to take ‘reasonable steps’ to prevent sexual harassment in the workplace. This duty will be strengthened in October 2026 when employers will be required to take ‘all reasonable steps’ to prevent such behaviour. Organisations that have already put appropriate measures in place will be well placed for the transition but it’s still important to regularly review anti-harassment policies and procedures.
As a whole, it’s important to make sure that seasonal staff feel that they’re part of the wider team to help boost productivity and team cohesion.
Seasonal hiring is more than a numbers game — it’s a legal and operational balancing act. You’re expected to juggle fluctuating demand, tight deadlines and evolving employment laws, all while maintaining service standards and brand reputation. However, when done right, seasonal recruitment can be a powerful asset for improving performance, enhancing customer experience and laying the groundwork for future talent pipelines.
On 22 October 2025, our retail team will be hosting the ‘Future of Retail: Risk and Resilience Conference’ at our Manchester office. This event will explore critical themes including Martyn’s Law, employee welfare protection, health and safety management, cybersecurity and IT system integrity, AI and counterfeiting and social media risks — all aimed at equipping those who attend with the knowledge and practical tools to safeguard their brand, people and customers.
Our retail team works closely with the UK’s largest retailers across beauty and fashion, leisure and hospitality, food and drink, automotive and technology — delivering sector-specific legal advice and guidance.
If you need support from a team with experience in all areas of recruitment law, our work covers employment advice, national minimum wage investigations, contracts, TUPE issues and more.
Talk to us by calling 0333 004 4488, emailing hello@brabners.com or completing our contact form below.

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