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

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 benefit of the UK entity with which they have signed an employment contract. The considerations are likely to differ depending on:

  1. the length of time such an arrangement will be in place

  2. the country (or countries) in which the employee plans to work

  3. which entity is benefiting from the employee's work, and

  4. whether the employee is seconded to a local entity (or whether their employment is transferred)

Once the facts are established, it is important to get local legal advice to identify the employer's

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