UK-Italy, threshold for taxation

Good morning, I am an Italian citizen currently residing in the UK and working as an employee under the UK tax code (1257L) for a UK employer. My employer allows remote working without restrictions within the UK. However, for working from Italy, the company has set limits of 90 days per single year and 180 days over a 3-year period, stating that exceeding these thresholds has tax implications. I am curious to understand which tax regulations might justify these specific limits. I am only aware of the UK-Italy Double Taxation Treaty (DTT), which mentions 183 days as the threshold for taxation based on physical presence in a country. Could there be additional rules or considerations that I might not be aware of? Thank you in advance for your time

Hi,
We cannot comment on your employer's decision to restrict overseas working to a maximum period.  It is their choice, regardless of any tax implications in the UK or Italy.
Thank you.