Overseas Remote employee for a UK based employer

Hello, I am a non-UK citizen, presently living in the uk under the graduate visa scheme but will likely be leaving the uk soon. My intention is to work remotely with my present UK employer, while I spent the next 6 or so months travelling abroad, my employer doesn't have a problem with this as it's allowed under my contract. After my time travelling its that I would see where I would likely relocate to full time. Can I continue to be employed? Would it be continue to pay UK tax as I won't yet be a resident elsewhere or what would my tax liability be? Thank you in advance.

Hi, I am a UK citizen since birth but I will be moving to Norway and intend to continue working for my UK employer. I can file a p85 form and then file my personal taxes in Norway no problem this is confirmed by the Norwegian Tax Administration. However, I want to utilise the social security agreement between UK and Norway and continue to pay UK NI rather than contribute to Norway state. Norway advise that I need to have an A1 form or equivalent for them to be happy for me to do this and not be required to pay NI in Norway. I also need to clarify that this also means my employer are only liable to pay UK NI and not Norwegian Social security? I am under the impression I need to fill in a CA3822 form? is this the UK A1 equivalent? Does my employer need to fill in a CA3821 prior to this? These forms concern themselves with temporary assignments up to 24 months? are they still applicable if my move is permanent? I need this in writing from an official place if this is correct? can you advise where this is written down and what to do for a permanent move but remain working for UK employer and pay UK NI only if the above is incorrect? Thanks

Hi,
HMRC cannot comment on future events as legisaltion and/or plans may change.
For current guidance please refer to:
Tax on your UK income if you live abroad
Thankyou.

Hi KateBrown87,
Please refer to the following Guidance and related content Links:
Tax if you leave the UK to live abroad
Thank you. 

Hi, I have an employee, working in the UK for a UK based company, who holds a Hungarian passport and wishes to stay in Hungary for 4 weeks, taking 2 weeks holiday but logging on and working remotely for the other 2 weeks. Will this have any effect of the employees tax affairs? As she is staying only 30 days and the UK has a double taxation treaty with Hungary, I trust it won't be an issue? Thanks

Hi LEE,
Please see guidance:
Employees working abroad
Thank you.

Hi. I am in a similar situation but I am not able to find this information in the guidance, I am going to Spain to work remotely to a company based in UK. I am going to: - Apply for P85 - Wait to receive an NT tax code - with that I suposse I wont be taxable in the UK. Is that correct? On the other hand, I will visit the company in the UK around 50 days per year. How would that work in terms of taxes?

Hi Claudia,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

 

Hello, I am a UK citizen working for a UK company with a remote contract. I am moving to France for 12 months and will spend more than 183 days outside the UK. 1. In addition to a P85 form, is there anything else I need to do personally? 2. What does my company need to do to enable me to work in France besides continuing a Remote Contract? Thank you.

I'm a non-UK resident living in Singapore and a director of my own limited company in the UK, which I recently set up in October 2023. While reviewing HMRC guidance, I came across the rule stating that a director's salary can be treated as an allowable business expense—but it must be formally declared within two months before any payments can be made. However, it's not entirely clear whether there are specific rules or restrictions for non-UK residents, or if there's a requirement to be a full-time employee in terms of working hours/ remotely? Could anyone provide clear guidance on this? Your help would be greatly appreciated.

Hi ,
 

On your P85, you confirm that you will declare that you are still employed by your UK employer while resident in France.  We will write to your employer confirming they no longer need to deduct UK income tax.  UK national insurance will remain payable and your employer will continue to deduct this on your behalf. Thank you .

Hi ,
 

In your question you cite that albeit you're abroad the work that is being completed is ultimately UK-based. Complications only arise in the event that you're an overseas director with absolutely no contact with the UK in that you don't visit in your capicity as director and you perform no work within the UK. Despite your work being remote, the clients and work is within the UK so no additional rules would be relevant to your situation.  Thank you .