VictoriaClayton

Hi HMRC, I have a small business, UK based (one small office) and UK registered. A team member has requested to work from Spain on a DNV for 12 months; they are a UK citizen and currently we PAYE. From the business perspective, please can you advise the following; • are we are OK to just continue to pay the team member as normal into their UK account? • are there any other tax implications to consider for the employer? • are there any other liabilities for us as an employer to consider? • are there any requirements for us to register a Spanish office as an arm of the business? Thank you in advance for your guidance.