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Posted Mon, 29 Jan 2024 23:35:22 GMT by
Hi, I'm trying to make my case to my UK employer to support a change in my relationship which sees my Italian national partner relocate back home to Italy for a part of his work. We are aware of the 90 days out of 180 days rule for Italy, and we are aware of the 183 days within Italy total in a 12 month period where by I would then have to pay Italian taxes. My company are concerned that if I were to work 10 days in Italy remotely (I work in a customer service role) every two months, they will have to change my PAYE and it will have tax implications for them. I'm advising from everything I've read it will not so long as I do not exceed 183 days in 12 months. I will also need to ensure compliance with any other rules in Italy regarding working within the 90 days which would be a requirement of myself- but that would not have tax implications for them. Can I please seek this confirmation from someone in the know on here? I feel I'm going to have to chose between my relationship and my job for a 6-9 month arrangement. Many thanks
Posted Thu, 01 Feb 2024 12:10:08 GMT by HMRC Admin 25 Response
Hi HDG,
As you are UK resident and still working for a UK company and working remotely for a few weeks abroad then you will continue to be taxed as normal in the UK
Please see Tax on foreign income:
Tax on foreign income
You may wish to check your residence status for this tax year and future tax years to ensure you are still classed as resident in the UK, if the number of days working remotely abroad changes etc.
Thank you. 

 

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