UK-Italy, threshold for taxation

Good morning, I am an Italian citizen currently residing in the UK and working as an employee under the UK tax code (1257L) for a UK employer. My employer allows remote working without restrictions within the UK. However, for working from Italy, the company has set limits of 90 days per single year and 180 days over a 3-year period, stating that exceeding these thresholds has tax implications. I am curious to understand which tax regulations might justify these specific limits. I am only aware of the UK-Italy Double Taxation Treaty (DTT), which mentions 183 days as the threshold for taxation based on physical presence in a country. Could there be additional rules or considerations that I might not be aware of? Thank you in advance for your time

Hi,
We cannot comment on your employer's decision to restrict overseas working to a maximum period.  It is their choice, regardless of any tax implications in the UK or Italy.
Thank you.

Hello, thank you for your response. I realize my question wasn't very clear. I understand that a company can set its own policies regarding overseas work and may choose to restrict it, regardless of tax regulations. I also understand that employees would need to comply with such limits as part of their employment. My question, however, is about the actual tax implications. The company stated that the 180-day limit (over 3 years) would apply globally to me as an employee for any UK employer. This would mean that if I had already spent 90 days working from Italy in the past year, I would only have 90 days of "national allowance" left for the next two years, even if I changed employers. This seems unusual, and I couldn’t find any reference to such a rule. Your response seems to suggest there are no tax-related restrictions between the UK and Italy beyond the UK-Italy Double Taxation Treaty (DTT), I'd appreciate very much if you could confirm my understanding. Many thanks

To be fair to the OP, that was not their question. Their question is about UK tax and UK/Italy tax treaties, not about their employer. To help, let me rephrase, what UK tax implications are there for UK employees remote working in countries like Italy (and others like USA).

Hi ,
 

It is the Tax Treaty and your own residence status that would need to be considered for tax purposes. Please therefore refer to :  RDR3 Statutory Residence Test . Thank you .