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Posted Mon, 18 Mar 2024 11:02:02 GMT by Brigi Mackenzie-Shaw
Hi, I would like to ask about tax implications, for working remotely abroad. Context: I have got permission from my employer to temporarily work from the EU (Hungary). I plan to relocate for a duration of 12 months, but only will work for the first 6 months. The second 6 months I will take unpaid leave (no income from the UK or from Hungary) My questions are, will I be a UK tax resident, if i work less than 183 days abroad? If not, what paperwork do i need to prepare? Can you please advise what does my UK employer need to do regarding taxation, and NI? For information, Hungary does have a double taxation agreement with the UK to avoid getting taxed twice. Thank you for your advice in advance.
Posted Thu, 21 Mar 2024 12:33:16 GMT by HMRC Admin 25 Response
Hi Brigi Mackenzie-Shaw,
Please see for information on this:
2024 to 2025: Employer further guide to PAYE and National Insurance contributions
please go to sections 4.5 and 4.6 
Thank you. 

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