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Posted Mon, 10 May 2021 12:32:12 GMT by michael moyle
I am a uk resident in full-time employment with a UK multi-national. I would like to work remotely from Italy for up to 6 months of the year. I will keep my existing permanent UK address and will be paid by my UK employer into my UK account as I am currently. Are there any tax and NI insurance contribution considerations for either my employer or me if I am working remotely for part of the year? My current understanding is if the duration of remote working is less that 50% of the time then there are no additional tax or NI considerations for my employer or myself. i,e, my employer will just deduct from my salary as they do today. Thanks for your help
Posted Wed, 12 May 2021 14:08:16 GMT by HMRC Admin 19

It will depend on whether you are still classed as a UK resident or not. If you are, then your worldwide income will be taxed as normal in the UK. Please see guidance here to determine you residency status in the first instance:
RDR3 Statutory Residence Test

Thank you.
Posted Thu, 13 May 2021 05:35:46 GMT by michael moyle
Many thanks, yes I will still be classified as a uk resident
Posted Thu, 13 May 2021 09:02:52 GMT by Clarebiz Francis
Hi there. I am a UK resident, but I have been living in Ireland since the pandemic. I have set up an Irish bank account to which I have received some transfers from overseas from friends and family who have been helping to support me. Are there any tax implications with this setup?
Posted Tue, 18 May 2021 09:18:44 GMT by HMRC Admin 19
Hi Clarebiz Francis,

If you are not UK tax resident then there will be no UK tax implications. You may wish to speak to the Irish authorities regarding their tax rules. 

Thank you.
Posted Fri, 25 Jun 2021 09:17:08 GMT by David T
Keen to know where I can find more information on "My current understanding is if the duration of remote working is less that 50% of the time then there are no additional tax or NI considerations for my employer or myself." Where does this information come from? I cant find any reference to this?
Posted Mon, 28 Jun 2021 10:49:36 GMT by HMRC Admin 9

Tax implications are basd on your tax residency. This is determined by the guidelines here:

RDR3 Statutory Residence Test

One example is if you are in the UK for more than 183 days then you would be a UK tax resident and worldwide income would be reportable to the UK.

With regards to employer rules in terms of how they deduct Tax and NI, this would need to be referred to the Employers helpline:

Employers: general enquiries

Thank you. 
Posted Thu, 31 Mar 2022 16:07:12 GMT by Vincenzo
Hi, I'm in the same situation of Michael Moyle. I have an UK employer and I am UK resident since July 2017. Sorry, If ask again, but I didn't quite understand if we can work from Italy and for how long without tax implication for me and my employer in UK and Italy. Cheers Vincenzo
Posted Mon, 04 Apr 2022 13:43:27 GMT by HMRC Admin 17


HMRC determines whether or not an individual is a UK resident in any given tax year by applying the guidelines here:                                                   

RDR3: Statutory Residence Test (SRT) notes   .                                                 

You may wish to speak to to the Italian tax authorities for clarification of their residency rules.

Thank you.

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