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Home and away
Key points
- Many employers allowed employees to work abroad throughout 2020 during the pandemic.
- The potential income tax and social security implications of employees working outside the UK may not have been considered.
- Some countries have reciprocal agreements with the UK.
- The presence of an employee may create a permanent establishment of the UK business in the host country.
- Important to consider non-UK resident employees who remained in the UK during the pandemic.
Many employees worked abroad throughout 2020 primarily to be with their families during the Covid-19 pandemic. However due to the initial urgency many employers did not formalise any contractual arrangements owing to more pressing matters. Nor did they consider the potential income tax and social security implications that could arise as a consequence of the employee working outside the UK.
The primary concern for many owner-managed businesses and not-for-profit organisations at the outset of...
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