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ARTICLE · 28 OCTOBER 2020

Home And Away

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Since the Covid-19 pandemic began to impact working life in the UK in March 2020, the workplace has changed beyond recognition.

United KingdomEmployment and HR
Sophie Miller-Molloy
Sophie Miller-Molloy
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A Legal and Practical Checklist for UK Employers whose staff wish to work from outside the UK

Since the Covid-19 pandemic began to impact working life in the UK in March 2020, the workplace has changed beyond recognition. In the UK, 60% of employees are now working from home ("WFH") on a semi-permanent basis. Without the usual constraints of office working which WFH has brought with it, employers are being asked by employees (often those with family ties or homes abroad) whether they can work remotely from outside their usual "base jurisdiction".

These requests can be costly for both employer and employee, with hidden pitfalls, especially in terms of tax that will be due. Understanding the requirements of the overseas jurisdiction will help you to decide whether to grant permission for the employee to work there and, if so, for how long and under what circumstances.

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