Working from where? - Working remotely abroad
Forsters' specialist team present a webinar covering the issues arising for internationally mobile employees and their employers during the pandemic.
The pandemic has caused some of our clients to work remotely from outside their home jurisdiction, sometimes without choice and sometimes with individuals spending much longer in the UK or abroad than originally intended. Tropical locations are promoting "workations" and "remote working visas" and the appeal of setting up a home office from a villa or beach hut is clear. However, working in a different jurisdiction may have unintended consequences for both employees and employers, particularly where senior executives are involved. It is crucial to consider the implications of any location changes that have already taken place as well as planning for any future moves.
Our webinar explored the key legal obligations for those spending more or less time in the UK because of the pandemic:
- Tax: residence, tax consequences and compliance issues in the UK and abroad.
- Employment: contract breaches and employment rights.
- Immigration: approvals or visas that might be required if an employee plans to work in a country for a significant period and the UK immigration consequences of spending more time abroad.
Questions to be thought about include:
- The employee's personal tax position: does the time spent here under lockdowns 1 and 2 make someone UK tax resident and, if so, what are the tax consequences?
- What are the corporate tax and employment law issues for the foreign employer with a UK resident employee or a UK employer with a foreign employee?
- What is the employee’s position from an immigration perspective?
- What is the scope for double taxation and how can it be mitigated?
From growing a business to starting a family or handing over control of that business to the next generation, every individual has their own goals to aspire to. Our Private Wealth lawyers advise our clients throughout this family life cycle, providing the legal advice required for specific transactions such as purchasing a home or selling a business, whilst also advising on the long-term opportunities for succession and estate planning.