Overseas Remote employee for a UK based employer

Hi, I am a UK Citizen, I work remotely in digital marketing the UK for my current UK based employer. I want to travel to South Africa for one month to visit my boyfriend who lives there and is a South African national. I want to continue working remotely for my UK employer while staying for less than sixty days in South Africa. My employers have no problem with this but are concerned about tax implications for them/me. Would I be able to just continue working as normal as I'm only there as a tourist for a short time and I'm not entering the South African job market/looking for work while there? Thank you!

Hi, I am an Indonesian and have lived in the UK for 2 and a half years under the Graduate visa scheme. I am currently working in a UK-based market research company. I plan to work remotely from Indonesia this October and will not return to the UK for quite a while. I want to continue working remotely for my UK employer for a long period. My employers have no problem with this but are concerned about tax implications for them/me. I have found a document in the HMRC section about the double taxation agreement between Indonesia and the UK but still not sure how this will work as there are so many articles as well, which I wanted to double check on this forum. Would I be able to just continue working as normal as I'm going to exit the UK and I'm not looking to go back anytime soon? Thank you!

Hi Francesca Taylor,

You would still be tax resident in the UK and be liable to tax on this income in the UK. There is nothing that your employer needs to do, just continue to run their payroll as normal.  Please have a look at article 14(2)(A) & (B) of the tax treaty regarding employment income:

UK/South Africa Double Taxation Convention

Thank you.

Hi Maulidina,
Please refer to:
Tax on your UK income if you live abroad
Thank you. 

Good afternoon HMRC team, I am a French citizen (EU). I am based in the UK, resident since 2015 and I have a Settled-Status right-to-remain. Currently, I am a PAYE for a UK-based company, and I pay all my taxes/pension in the UK. In 2025, I am moving back to France. My UK-based company employer confirmed that I will keep my job, and due to the nature of my job, I can perform this fully remotely from France. Nevertheless, I need your guidance for the questions below: Question 1: What my employer should do with HMRC for my case? I read things about NI code and not have me on the payroll? Question 2: How should I proceed from an employee point of view? I assume I will fill in P85 when I leave the UK. Then pay my taxes in France (EU), which I will inquire how to do with the French tax department. So what type of amount of money should end up on my French bank account if I have to pay my taxes in France? As of now, the money ending up on my UK bank account is post-tax... Question 3: What is a NT taxe code? Do I have to do double taxation (there is a deal between FR-UK)... Many thanks in advance... Kind regards

Hi laffittem,
Please refer to guidance at Tax on your UK income if you live abroad
Thank you.

 

Hello, I need to go to India for a month. And will be required to work. I work at a UK based company. Will there be any tax implications in this scenario?

Hi agarg,
If your employer is happy for you to do this then no.
Thank you. 

Hi, We have some EU nationals working for our UK based company on a permanent basis in Lithuania - what are the rules re them travelling to the UK a few times a year for work purposes? Will they need visas, pay UK tax etc.?

Hi Tim
We are unable to advise on Visa requirements for entry to the UK. Please see Check if you need a UK visa for further information. You can also find contact details for them at Contact UK Visas and Immigration for help. With regards to the payroll the exemption for tax and National Insurance (NI) only applies if the employee is wholly working outside of the UK AND hasn't been resident in the UK before AND doesn’t intend to and won’t perform any duties in the UK. If any of these criteria changes you will need to follow New employee coming to work from abroad

Hi We have an employee who worked for us in the UK but has now relocated back to Lithuania to work remotely. How should we handle the tax and national insurance on his salary.

Hi Daisy01 Smith,
Please see with regards to this:
2024 to 2025: Employer further guide to PAYE and National Insurance contributions
Sections 4.5 and 4.6 
Thank you. 

Hi, I am a UK national and a UK resident. I work for a UK based company which allows us to work remotely on temporary basis. My wife is from EU so I work from abroad (within EU ) for a few days only. This year I have worked from Spain for 8 days. I have requested to work from Denmark in December during the Christmas Holidays from 18th December till 3rd January (16 days in total - These 16 days include 3 Bank holidays and 4 weekend days) Working days are only 9. My question is how many days can I work from abroad (EU) for a UK company before extra taxes incur ?

Hi,
This would be a question  for the specific countries tax authority.
You are paying HMRC 100% of the time and we would not charge extra taxes for being abroad however you may incur further taxes from the local taxes authority.
Thank you.

Hi, I am a UK citizen but no longer paying UK taxes as I live in the EU. I do consultancy work and considering working with a UK company in the near future. How do I navigate the UK taxes applicable on my work? Do I just invoice the 20% vat or are more taxes due for no longer paying UK taxes. The consultancy work will be two payments twice per year. Any advice would be much appreciated. Thank you

Hi DJT Taylor,
As long as you are not in the UK when working for your UK client's, you will have no UK tax liability.  Any work for your UK client's that is carried out while you are physically in the UK, is taxable in the UK and would be declared in a self-assessment tax return.
Thank you

One of our clients has a company with three directors. The directors are based in Turkey. The company develops games software and primarily sells to the USA. The directors have never lived or worked in the UK before. Their salaries will be paid via payroll. Since they have never lived or worked in the UK, can their salaries be submitted to HMRC using the NT tax code? Can this be done without waiting for instructions from HMRC?

Hi,

You may use code NT if the following the following points are applicable. (1) they are working wholly outside the UK. (2) They have not been resident in the UK. (3)  they do not intend to

and will not perform any duties in the UK. Further information can be found in our online booklet CWG2 paragraph 4.6.6

Thank you.