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ARTICLE · 26 APRIL 2011

Going Abroad Under A Full Time Employment Contract: Is Performing UK Duties A Problem?

Charles Russell Speechlys LLP
Charles Russell Speechlys LLP
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Recent Press reports have inaccurately represented the effect of new draft guidance from the UK’s HM Revenue and Customs ("HMRC") as to the non-UK residence status of individuals working abroad under full time employment contracts.

United KingdomEmployment and HR
Piers Master
Piers Master

Speedread

Recent Press reports have inaccurately represented the effect of new draft guidance from the UK's HM Revenue and Customs ("HMRC") as to the non-UK residence status of individuals working abroad under full time employment contracts. In particular, according to the Press reports, such individuals may no longer maintain non-UK residence status if they work in the UK in more than ten days per tax year.

In reality the position is not as serious, nor as simple, as such reports suggest.

In brief if the draft guidance is adopted in its current form it confirms, in relation to an individual who has gone abroad under a full time contract of employment, that

  • such individual may work in the UK for up to 10 days without jeopardizing their non-UK residence status

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