Partner Matthew Braithwaite and solicitor Jack Martin in the Private Client team have co-written an article with trainee solicitor Olivia Ufland in the Employment team for WealthBriefing. Together, they discuss the tax and legal issues that lockdown, working from home and working abroad has created.
The COVID-19 pandemic has resulted in the majority of the world having to have to work from home. However, some workers have traded their home office space for a more exotic location, by choosing to work in a different country such as a second home in France. However, there are legal and tax implications to doing this which both the worker and the employer should be aware of. Some of these include income tax implications and a change to your tax residency status if you have worked outside the UK for longer than 183 days. Social security obligations are also a factor, as is immigration issues such as ensuring you have checked to see whether you need require a visa or work permit if working remotely abroad. The article also explores the impact of local statutory employment rights, health and safety considerations, data protection issues and insurance implications.