Following the increase in remote working during the Coronavirus pandemic, we have seen it become commonplace for companies to allow their employees to live and work abroad in a country that is not the country that they are primarily employed in.
Whether these overseas remote worker arrangements are temporary, or part of a new long-term way of working, tax and legal risks arise for both the UK employer and employee. These risks are manageable with advance planning and expert advice from Moore Kingston Smith.
The main issues for remote working arrangements are considered.
