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Working from home while overseas

23rd July 2021

Employers saw many employees working abroad throughout 2020, primarily to be with their families during the COVID-19 pandemic. However, owing to the initial urgency many employers did not formalise any contractual arrangements, owing to more pressing matters taking priority. It is imperative that employers review the arrangements to help mitigate any potential risks. This factsheet considers the key Income Tax and National Insurance issues.

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