A series of O-(o- and p-azido)benzyl thiocarbamates smoothly rearranged in the course of Staudinger imination reactions with tertiary phosphines, giving rise to the respective S-(o- and p-phosphinimino)benzyl thiocarbamates as a result of an oxygen to sulfur migration of the functionalized benzylgroup. By contrary, their m-azido isomers did not rearrange under similar conditions. Computational investigations