Overseas working

Where a department/institution is considering allowing a new or existing employee to spend at least some part of his/her employment working outside of the UK, there are a number of complex issues which need to be considered and requirements which have to be met. These include ensuring that:

  • The individual has right to work in the country concerned.
  • The question of whether the individual will need to pay UK tax and national insurance or be subject to the rules in the host country has been resolved.
  • The impact of the individual working overseas on whether UK law applies to his/her employment has been determined.
  • A risk assessment has been carried out to ensure that the proposed place of work is appropriate, fit for purpose and does not pose unacceptable risks to the individual's health and safety.
  • The individual has any required equipment to enable him/her to complete the work required.
  • The individual has appropriate health treatment provision and is covered by liability insurance.

Due to this complexity, it is vital that all proposals for an individual to work overseas are discussed with the HR Business Manager for the school/institution concerned before any final agreement is reached (for example, before an offer of employment is made on the basis of working overseas some or all of the time).

The HR Business Manager will liaise with the Assistant Director of HR, the University Insurance Manager, the University Tax Officer and Legal Services to resolve the issues outlined above before confirming to the department/institution whether overseas working may proceed.