Working remotely outside the UK—considerations for UK employers
Produced in partnership with Stephen Ratcliffe of Baker McKenzie and Gill Murdoch
Working remotely outside the UK—considerations for UK employers

The following Employment practice note Produced in partnership with Stephen Ratcliffe of Baker McKenzie and Gill Murdoch provides comprehensive and up to date legal information covering:

  • Working remotely outside the UK—considerations for UK employers
  • Immigration
  • Employment rights
  • Benefits
  • Employer registration
  • Health and safety
  • Data protection
  • Social security contributions
  • Income tax and withholding obligations
  • Corporate tax residence and permanent establishments

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: Brexit and IP completion day—implications for employment lawyers.

Employers are receiving more requests from employee to work from home. But a request to work remotely outside the country where an employee is employed has extra considerations. This Practice Note considers some of the employment and tax issues that may arise from such a request. These are on top of any practical difficulties associated with working across multiple time zones.

For an employer to assess these considerations, it is important that they know about these arrangements and so the first step for employers is to be clear with employees that such working arrangements require pre-approval. Employers should consider putting in place a policy setting out when employees should seek approval and how to go about doing so.

Different factors can impact the considerations below. This Practice Note assumes that the employee remote working abroad continues to be employed and work for the

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