Ask HR: Where Do Remote Employees Pay Taxes?
You should also be aware that your presence and activity overseas could mean that your employer becomes liable to corporation tax (or a foreign equivalent) if it is sufficient to amount to a ‘permanent establishment’ for your employer in that country. Otherwise, or if you move for the first time from 1 January 2021, the position for EU countries is covered by the terms of the new UK-EU protocol on social security coordination. Note, though, that under these rules it is not possible to remain in the UK National Insurance system if the remote working arrangement is expected to last […]