International Tax Law

I have been working from India since Jan 2024 for a UK company as I had to go through IVF treatment in India. I am pregnant now and would be taking maternity leave Sep 27th onwards. Company is wanting to cancel my contract as the number of days stayed is more than 183 days. I am currently full time employee in the UK and only came to India for IVF. They suggest risk to business due to taxation. What are the other options for the company ? I don’t want to loose the job. I plan to be back in UK in Jan 2025 post birth.

Hi,
Sorry, we can only answer HMRC questions on this forum.
Thank you.

Hi Yes HMRC related question is tax impact for the business if an employee stays out of the country for 183 days ie in India. What are the options for the company to keep the employee on role.

Is there any taxation impact for the company if the employee exceeds 183 days ? What I am aware is if employee continues to be a UK Tax Resident - No impact, continue as normal PAYE, if non UK Tax Resident - Change of Tax Code Hence no visible tax impact on the employer. Thank you

Please note its more than 183 days but less than a year. Also there is the following consideration - 1) Family ties - Were any of these family members UK resident from 6 April 2024 to 5 April 2025? – My husband is in the UK 2) 90 ties - Did you spend more than 90 days in the UK in either tax year 6 April 2022 to 5 April 2023 or 6 April 2023 to 5 April 2024? – Answer is YES as I have been continuously in the UK since Feb 2021. 3) Accommodation ties - Home ownership- Do you have a place of residence in the UK ? I currently own a property in the UK that’s my family home with my husband In addition I am on annual leave Sep 27th onwards followed by maternity leave till end of April'25. Hence only working for 5 months in the financial year

Additionally want to understand implications for the employer with the employee is a Non UK Tax Resident ?

Hi,
Due to the complexity of your query, you will need to contact the Income Tax team for advice.
Income Tax: general enquiries
Alternatively, you can ask your employer to contact the employers team for advice.
Thank you.