Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 12 Jul 2022 22:21:05 GMT by JJ London
I live and work in the UK, for a UK based organisation. For family reasons I would like to work from home from abroad (in an EU country) for up to 4 months. I will maintain my UK home and return to it after 4 months. Two questions: (1) If working for my UK employer, from abroad for 4 months, would I have to pay income tax in the overseas/EU country as well? I would have no other income. (2) What, if any, additional tax or reporting obligations to the the HMRC might my UK employer have? 
Posted Thu, 14 Jul 2022 14:19:08 GMT by HMRC Admin 26
Hi,

Please refer to guidance at:

Tax on your UK income if you live abroad

Thank you.
Posted Sat, 16 Jul 2022 19:54:39 GMT by JJ London
Thank you. The guidance doesn't answer my questions. I put the same questions to the tax authorities in the EU country in question and they confirmed the following: "A person living abroad who comes to [EU country] to work for a limited period (up to 183 days) may be exempt from paying tax in [this EU country]. This rule is part of the legislation on special income tax for non-residents. A person living abroad [in this case, the UK] is exempt from paying income tax in [EU country] if all of the following conditions are met: -The person spends no more than 183 days in [EU country] during a 12-month period. -Compensation is paid by a non-[EU country] employer. -Compensation is not borne by a permanent establishment that the employer has in [EU country]. From 1 January 2021, the 183-day rule no longer applies to employees who are outsourced (hired out). However, it still applies to employees who are not outsourced. 2. In such a case, your [UK] employer has no obligations to submit control information to the [EU country] Tax Authority on income, even if the work is performed in [the EU country]." I hope this information is helpful to others.

You must be signed in to post in this forum.