Although globalisation has resulted in increased mobility of labour, the reality is that when it comes to cutting costs, expensive middle or senior managers on generous expatriate packages often top the hit list. 'Surplus to requirements' or 'redundancy' take on an even greater significance when located in a foreign country where you are more vulnerable than you would be back home.

When an overseas assignment is terminated, the position is more complicated. Your rights depend on where you have actually been working, whether that country is a signatory to various international conventions as well as the law governing your contract.

Many expats in the initial rush of euphoria that accompanies an overseas posting, do not check their contracts carefully. It is important to pay particular attention to an employer's obligations at the end of the assignment, including relocation responsibilities, repatriation expenses and favourable termination benefits if there is no other job available elsewhere.

A seasoned expat who has enjoy their time, may try to stay on. If you've developed a good expat and local network of contacts, it is vital to get the word out fast through friends, professional associations, head hunters, colleagues that you are looking.

Other expats who want to stay on and who have the financial resources and connections may decide to start their own companies. 

If you decide to return to the UK, such a move has to be carefully planned to avoid adding to your woes by running foul of the Inland Revenue. You should assesses your resident/non-resident status and remember that to avoid being liable for UK tax, it is necessary to work abroad for one full tax year, which must begin on or before April 3.

When it comes to taxation on redundancy payments, as long as the job was non-contractual and is a genuine redundancy payment relating to 100 per cent overseas employment while the employee has been non-resident then it can be taken tax free regardless of where it is paid.

In determining whether there is a tax liability, the Inland Revenue are not concerned with where payments are made or in what currency. Instead it is a question of the individual's residency status during the employment: at the date the employment terminated and where it was performed. Professional advice should always be sought.