A guide for expat employees and the businesses at
which they work.
It is often mistakenly believed that someone can work in the UK for 183 days without any tax implication. Just one day of work, excluding incidental duties relating to overseas employment, is sufficient for UK tax obligations to arise.
There are a number of issues which should be considered before you send an individual to work in the UK. Among the considerations are:
- Right to work
- Employer obligations
- UK taxation
- UK social security
- Creating a permanent establishment