A tale of two countries (or more)

Steve Wade and Sarah Hewson examine the UK Pay As You Earn considerati ons for cross border remote workers

As one of ‘the worst of times’ in recent history, the Covid-19 pandemic has hugely impacted the way people work, accelerating a shift  to flexible ways of working across the global workforce. Some UK employees are undertaking their duties remotely outside the UK and some employees usually based overseas are performing duties in the UK. 

Whilst Covid-19 is far from ‘the best of times’, it presents an opportunity for businesses to consider the potential advantages of permitting more flexible cross border working and redesigning their policies and processes accordingly. This does mean that there are a number of tax risks for employers, which need to be considered alongside how much flexibility employers wish to offer employees.