You want to expand your career horizons and live life to the full. And there's no better place to begin looking for new opportunities than Aberdeen.

As a result of the discovery of oil and gas, Aberdeen has become the centre of a revival of traditional Scottish strengths in engineering and technical services. The city has an enviable reputation for technological development and excellence in areas as diverse as seismic imaging, virtual reality, medical and environmental research and information technologies.

Over 320 international companies have their regional headquarters in Aberdeen. In 1998/99 alone up to 500 posts relating to headquarter functions were transferred from London to Aberdeen, making the city one of the most successful areas in the UK for attracting international business.

You may be also aware that whisky is big business in Scotland - but did you know that Scotland also manufactures 28 per cent of Europe's personal computers and 12 per cent of Europe's mobile phones?

Your UK based employer must apply for a work permit on your behalf if you are not an European Economic Area (EEA) national. A work permit is granted for a particular job and covers a specific period of time. There are three main categories:

• Business and commercial
• Sports people and entertainers
• Training and work experience

There are conditions attached to each category so before your permit is issued, your employer must be able to prove that you fulfil all the necessary criteria. The Department for Education and Employment is responsible for issuing work permits. For more detailed information see www.dfee.gov.uk

You should not attempt to enter the UK until you have your work permit. Without it, you may be allowed to enter the country as a short-term visitor, but you will not be able to work.

Working without the proper permit could lead to complications both for you and your future employer. You could risk the withdrawal of your work permit application and deportation.

Work permits are generally issued for a period of between six months and four years. This will depend on a number of factors including the type of work you are intending to do in the UK. If you change your job or extend the duration of your employment, you will need to obtain a new work permit. Spouses of work permit holders have the right to work in the UK so long as they remain married and the work permit is still valid.

You can apply for residency or Indefinite Leave to Remain (ILR) after working in the UK for four years. Visit the website at www.ind.homeoffice.gov.uk for more details.

If you haven't already been offered a position with a UK employer, you may want to explore your options for finding work through:

• employment agencies
• newspapers and industry journals
• job centres
• the internet
• approaching potential employers

All the major employment agencies in the Aberdeen area are listed in the Yellow Pages telephone directory.

The major Scottish daily newspapers (The Herald, The Scotsman and the local Aberdeen paper the Press & Journal) produce weekly jobs supplements as well as offering online job search facilities. Industry journals such as the New Scientist also provide a broad range of trade, technical and professional vacancies.

Some useful web addresses:

www.monster.co.uk
www.s1jobs.com
www.careers.scotsman.com
www.thisisnorthscotland.co.uk
www.newscientistjobs.com

In addition, Aberdeen based Jobcentres can help you locate suitable employment in the area and assist you with other work related issues.

For further details contact:

Aberdeen Ebury House Jobcentre
Ebury House
14 Dee Street
Aberdeen
AB116DR

Tel: + 44 (0) 1224 802727

www.jobcentreplus.co.uk

It is normal to be asked to provide two references when you apply for a job. You may want to have your references ready before you apply for a position. It is also a good idea to have proof of your qualifications available.

You will usually be invited to attend an interview if you are considered a suitable candidate for a job. If you have been successful, you will generally be informed by telephone before receiving written confirmation of your offer. You may need to provide formal confirmation that you accept the offer of employment made to you.

*Remember - your employer will need to apply for a work permit on your behalf before you can enter the country and start your new job.

As part of the UK Government Department of Trade and Industry, the Employment Relations Directorate is responsible for developing and implementing legislation on all aspects of UK employment such as:

• hours of work
• pay entitlement
• employment agency standards
• individual employment rights
• redundancy arrangements
• equality in the workplace

Your contract of employment should make clear your annual leave entitlement. In addition, the Scottish Executive determines the dates of public and bank holidays in Scotland. You can check the dates of these and local holidays on the Aberdeen City Council website www.aberdeencity.gov.uk

Your liability for paying tax in the UK depends on your status. If you are classed as resident (i.e. physically present in the UK for six months or more in the tax year, either continuously or intermittently) then you are liable for tax. For full details, you should read the Inland Revenue leaflet IR20 - 'Residents and non-residents - liability to tax in the United Kingdom' or see www.inlandrevenue.gov.uk for more information.

Residents of the UK must pay tax on earned income, and with a few exceptions, on unearned income. There are separate methods of taxation for employed and self-employed workers. Married couples are taxed separately in Scotland.

Employment income covers these and other forms of income:

• your salary
• any bonuses
• cost of living allowances
• relocation expenses
• share options
• shares
• company cars
• use of company assets
• employer loans
• expenses

This list is not exhaustive.

Other income subject to income tax includes:

• savings income
• dividend income
• foreign saving
• dividend income
• profits from a trade or profession

Individuals who have such income should also complete a personal income tax self-assessment return every year.

For those working for an employer, tax is normally deducted at source through the Pay As You Earn (PAYE) scheme.

If you are classed as self-employed, you will need to complete a self-assessment tax form, which will be sent to you by the Inland Revenue at the end of each tax year. The tax year runs from 6th April to 5th April.

You should keep receipts of all payments made to you, including expenses claims, and details of any other income arising from a UK source. The taxation of expatriates is complex and you are advised to take professional advice.

You will need to complete a Form P86 after arrival in Scotland. Some individuals may also be required to complete a Form DOM 1. Both forms can be downloaded from the Inland Revenue's website (www.inlandrevenue.gov.uk) or can be obtained from your local Inland Revenue office.

You can claim a personal allowance (£4,615 in 2002/03) which is deducted against income in working out the amount, which will be subject to income tax. Some individuals may be entitled to claim other allowances such as the blind persons allowance or the children's tax credit. Information on eligibility is available from the Inland Revenue website www.inlandrevenue.gov.uk or from a local tax advisor.

Individuals who are resident and ordinarily resident in the UK will also be subject to Capital Gains Tax and Inheritance Tax. Professional advice should be sought to determine exposure to these taxes and to identify any planning opportunities to minimise tax.

Individuals working in the UK are required to pay National Insurance (NI) contributions. You will need to apply for a National Insurance number from your local Department of Social Security (DSS) office.

If you are self-employed, you are responsible for making your own NI payments. If you are employed, your employer will deduct your contributions at source.