International Remote Working

International Remote Working – UK Tax and Compliance Implications

The global pandemic accelerated the rise of international remote working, with many UK businesses now allowing employees to work abroad temporarily or permanently. While this offers flexibility, it also creates several compliance challenges for employers.

Employers need to consider important areas such as:

Corporate tax risks, including the potential creation of a Permanent Establishment in the employee’s remote work location.
Income tax liabilities that may arise if the employee’s activities trigger taxable presence abroad.
Social security obligations, determining if local contributions apply or if an A1/Certificate of Coverage exemption is available.
Payroll compliance relating to income tax and social security withholding requirements.

Beyond these, companies must assess whether any reporting obligations exist even if no taxes are due, such as Short Term Business Visitor (STBV) reporting. Immigration rules are also crucial to confirm that employees have the right to work where they perform their duties.

Employment contracts must comply with local laws governing holiday entitlement, sick pay, and working conditions. Additionally, data privacy regulations may restrict how company and client information can be accessed remotely. Finally, employers should review insurance policies to ensure remote workers are covered for accidents or incidents outside the UK.

How we can help

We provide expert advice on international remote working policies, bespoke support for tax, social security, and payroll compliance, and guidance on reporting requirements.

Explore more about our Global Mobility Services and international tax services.

📞 Contact us using the form at the bottom of the page for personalised assistance with tax implications of working overseas.

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They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!

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TAP have been incredible when it comes to responding fast and with clarity

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