Introduction

To deal with practical issues immediately prior to a UK resident employee taking up an overseas employment, see the Outbound employees ― payroll issues and Pre-departure planning from an employer’s perspective guidance notes. This guidance note focuses on the position once the foreign employment is underway.

As indicated in the other guidance notes, statutory issues relating to foreign employment depend on factors including:

1. •

   expected length of stay overseas

2. •

   residency of the employer ― UK, EEA, or elsewhere

3. •

   residency of the employee

4. •

   whether it is income tax or NIC that is being considered

Both employee and employer have their individual roles to play and it helps to achieve optimum efficiency if each is aware of the bigger picture. To assist in presenting this, a checklist of actions is available in the Pre-departure planning from an employer’s perspective guidance note.

Non-UK employers

If the individual is only going to be in foreign employment for a short time, such that they will not become non-UK resident, see the Temporarily overseas guidance note. The remainder