These two examples illustrate the application of the rule on fixed term appointments to employees on secondment and deal with the evidence needed to determine whether the secondment is a separate employment, see EIM32125.

Example 1

An accountant is employed by a French bank. To further his career he obtains a post as human resources manager for a fixed contract of 18 months with the UK subsidiary of the bank. His contract with the French parent is terminated and he is given a contract with the UK subsidiary at rates of pay and allowances determined by that company. He hopes to be re-employed by the French parent at the end of his period in the UK but he has no continuing contractual rights.

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