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Posted Sat, 09 Mar 2024 15:10:14 GMT by pccosta
Good afternoon, I'm a dual citizen from both the UK and Portugal. I am a full-time worker for a UK based company. I'd like to know what the tax implications would be for me and my employer, if I was to work remotely from Portugal for 1-month per calendar year. Thank you!
Posted Wed, 13 Mar 2024 13:51:52 GMT by HMRC Admin 19 Response
Hi,

If it is assumed that you spend the remaining 11 months of the year in the UK, you would continue to be deemed tax resident in the UK and you would continue to pay UK tax under the PAYE system. You can see a detailed guide for UK employers who have employees working overseas here:  

Employees working abroad

Thank you.

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