Many companies and organisations are allowing employees to work both overseas and in the UK, but individuals could be subject to UK tax on their earnings of up to 45%.

In this article, I  examine the potential tax implications for those employees who take advantage of flexible working and choose to conduct their work from the UK, even in situations where the employer of permanent establishment of the business is based overseas.

Read the article here:  Work smarter not harder

The article was published in the STEP Journal (Vol32 Iss1) pp 37-39


The information in this article was correct at the date it was first published.

However it is of a generic nature and cannot constitute advice. Specific advice should be sought before any action taken.

If you would like to discuss how this applies to you, we would be delighted to talk to you. Please make contact with the author on the details shown below.

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Reena Bhudia


T +44 (0)20 7874 8855

Reena is in the private client department and provides bespoke tax advice to HNWI, solicitors and other accountants. With over 10 years of experience, she has particular expertise in inheritance tax, trusts and estates.

She has contributed to various publications including the FT adviser and the taxation magazine.

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