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  • RE: Overseas Remote employee for a UK based employer

    Hi, My wife is employed by the University of Sheffield in a postdoctoral position. She is a UK tax resident and will be working in the UK for more than 182 days in the tax year. For the remainder of the year (less than 182 days), she plans to work remotely from Norway. She holds a family reunion visa that allows her to stay in Norway, but she is not considered a tax resident in Norway, and according to Norwegian authorities, she is not liable to pay tax there. She continues to be paid in the UK, taxed via PAYE, and contributes to UK National Insurance. Given that: She is a UK tax resident, Her employer is a UK institution, She is not being posted abroad by the university, She is working remotely from Norway by personal choice and not conducting any commercial activity there, Does the University of Sheffield need to notify HMRC or complete any specific forms (e.g., Globally Mobile Employee PAYE notification or similar), or can her remote working arrangement proceed without additional reporting? Thank you in advance for your guidance. Best regards, Octaviano