21 December 2017 
Michael Edwards,
One of the things we spoke about at the recent Payroll & Expenses Group regional meetings and in previous conversations with members was how useful it would be to have some generic checklists of things to consider when sending or engaging someone to work abroad. I attach a couple of documents to this end that have been prepared for us by PwC. One is a checklist of areas to consider in respect of any international activity and the other is the key initial information needed to undertake the core due diligence that it is recommended should be considered in every case. I do hope that you find these documents help you in what is, as we all know, a tricky practical and technical area but do feel free to provide any feedback you feel is relevant and I will pass on to PwC (on an anonymised basis if necessary).
