{"id":30428,"date":"2019-09-18T12:26:23","date_gmt":"2019-09-18T04:26:23","guid":{"rendered":"https:\/\/zegal.com\/?p=30428"},"modified":"2023-01-18T13:53:07","modified_gmt":"2023-01-18T05:53:07","slug":"tax-rules-for-foreign-employment-in-the-uk-part-1","status":"publish","type":"post","link":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/","title":{"rendered":"Tax Rules for Foreign Employment in the UK: Part 1"},"content":{"rendered":"<div id=\"contentsContainer\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-40828 \" src=\"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-320x213.jpg\" alt=\"\" width=\"587\" height=\"391\" srcset=\"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-320x213.jpg 320w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-1280x853.jpg 1280w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-768x512.jpg 768w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-1536x1024.jpg 1536w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-2048x1365.jpg 2048w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427.jpg 640w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-1024x683.jpg 1024w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-1200x800.jpg 1200w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-1920x1280.jpg 1920w\" sizes=\"auto, (max-width: 639px) 98vw, (max-width: 1199px) 64vw, 587px\" \/><\/p>\n<p class=\"qowt-stl-NormalWeb\">\n<div id=\"contents\">\n<p id=\"E1397\" class=\"qowt-stl-NormalWeb\"><span id=\"E1398\" class=\"qowt-font5-Arial\">The United Kingdom is an evolving country with business and financial hubs fast becoming a <\/span><span id=\"E1400\" class=\"qowt-font5-Arial\">normalised<\/span><span id=\"E1402\" class=\"qowt-font5-Arial\"> city <\/span><span id=\"E1404\" class=\"qowt-font5-Arial\">centre<\/span><span id=\"E1406\" class=\"qowt-font5-Arial\"> view. It is not a surprise now to walk through a bustling city and see a multi<\/span><span id=\"E1407\" class=\"qowt-font5-Arial\">&#8211;<\/span><span id=\"E1408\" class=\"qowt-font5-Arial\">cultural community travelling between business meetings<\/span><span id=\"E1409\" class=\"qowt-font5-Arial\">.<\/span><\/p>\n<p id=\"E1411\" class=\"qowt-stl-NormalWeb\"><span id=\"E1412\" class=\"qowt-font5-Arial\">No longer do we think of a <\/span><span id=\"E1413\" class=\"qowt-font5-Arial\">&#8216;<\/span><span id=\"E1414\" class=\"qowt-font5-Arial\">bus<\/span><span id=\"E1415\" class=\"qowt-font5-Arial\">iness<\/span><span id=\"E1416\" class=\"qowt-font5-Arial\">&#8216;<\/span><span id=\"E1417\" class=\"qowt-font5-Arial\"> and instantly imagine a <\/span><span id=\"E1418\" class=\"qowt-font5-Arial\">&#8216;<\/span><span id=\"E1419\" class=\"qowt-font5-Arial\">business man<\/span><span id=\"E1420\" class=\"qowt-font5-Arial\">&#8216;<\/span><span id=\"E1421\" class=\"qowt-font5-Arial\"> working <\/span><span id=\"E1423\" class=\"qowt-font5-Arial\">laboriously<\/span><span id=\"E1425\" class=\"qowt-font5-Arial\"> behind a desk<\/span><span id=\"E1426\" class=\"qowt-font5-Arial\">. T<\/span><span id=\"E1427\" class=\"qowt-font5-Arial\">hanks to societal advancements, both economicall<\/span><span id=\"E1428\" class=\"qowt-font5-Arial\">y<\/span><span id=\"E1429\" class=\"qowt-font5-Arial\"> and technologically<\/span><span id=\"E1430\" class=\"qowt-font5-Arial\">,<\/span><span id=\"E1431\" class=\"qowt-font5-Arial\"> the world of business has changed. It is now a constantly moving global cycle of <\/span><span id=\"E1432\" class=\"qowt-font5-Arial\">blended cultures <\/span><span id=\"E1435\" class=\"qowt-font5-Arial\">interchangeably<\/span><span id=\"E1437\" class=\"qowt-font5-Arial\"> working with one another in new agile and flexible ways. <\/span><\/p>\n<p id=\"E1438\" class=\"qowt-stl-NormalWeb\"><span id=\"E1439\" class=\"qowt-font5-Arial\">This has its benefits to global <\/span><span id=\"E1441\" class=\"qowt-font5-Arial\">businesses.<\/span><span id=\"E1443\" class=\"qowt-font5-Arial\"> It means they can source talent from an international pool of candidates and work with them remotely. Not <\/span><span id=\"E1444\" class=\"qowt-font5-Arial\">only does this give cross-jurisdictional business insight but <\/span><span id=\"E1446\" class=\"qowt-font5-Arial\">it<\/span><span id=\"E1448\" class=\"qowt-font5-Arial\">&nbsp;provides<\/span><span id=\"E1449\" class=\"qowt-font5-Arial\"> opportunities to expand the business and <\/span><span id=\"E1450\" class=\"qowt-font5-Arial\">to pluck from <\/span><span id=\"E1451\" class=\"qowt-font5-Arial\">a staff pool that is second to none. <\/span><\/p>\n<p id=\"E1452\" class=\"qowt-stl-NormalWeb\"><span id=\"E1453\" class=\"qowt-font5-Arial\">Sounds<\/span><span id=\"E1454\" class=\"qowt-font5-Arial\"> great<\/span><span id=\"E1455\" class=\"qowt-font5-Arial\">,<\/span><span id=\"E1456\" class=\"qowt-font5-Arial\"> doesn\u2019t it? However, international working and employment does <\/span><span id=\"E1457\" class=\"qowt-font5-Arial\">come with <\/span><span id=\"E1459\" class=\"qowt-font5-Arial\">restrictive and contemporaneous <\/span><span id=\"E1463\" class=\"qowt-font5-Arial\">challenges.<\/span><span id=\"E1467\" class=\"qowt-font5-Arial\">&nbsp;One of those challenges being<\/span><span id=\"E1468\" class=\"qowt-font5-Arial\"> (a word that strikes dread in many a heart)<\/span><span id=\"E1471\" class=\"qowt-font5-Arial\">&nbsp;taxation. Any resident in the United Kingdom is subject to the taxation of their <\/span><span id=\"E1472\" class=\"qowt-font5-Arial\">worldwide<\/span><span id=\"E1473\" class=\"qowt-font5-Arial\"> income and gains. The rules on taxation for international gains can quickly become intricate and confusing, not an uncommon association with <\/span><span id=\"E1474\" class=\"qowt-font5-Arial\">any <\/span><span id=\"E1475\" class=\"qowt-font5-Arial\">tax<\/span><span id=\"E1476\" class=\"qowt-font5-Arial\"> topic<\/span><span id=\"E1477\" class=\"qowt-font5-Arial\">. <\/span><\/p>\n<h4 id=\"E1478\" style=\"padding-left: 40px;\"><span id=\"E1479\">Foreign income is <\/span><span id=\"E1480\">considered <\/span><span id=\"E1481\">anything that comes from outside England, Scotland, Wales and Northern Ireland. <\/span><\/h4>\n<p id=\"E1482\" class=\"qowt-stl-NormalWeb\"><span id=\"E1483\" class=\"qowt-font5-Arial\">A<\/span><span id=\"E1484\" class=\"qowt-font5-Arial\">n employee&#8217;s UK income tax liability on employment income depends on the employee&#8217;s residence and domicile status in the tax year the income is earned.<\/span><\/p>\n<h4 id=\"E1490\" class=\"qowt-stl-NormalWeb\"><span id=\"E1491\" class=\"qowt-font5-Arial\">Residence and Domicile <\/span><\/h4>\n<p id=\"E1492\" class=\"qowt-stl-NormalWeb\"><span id=\"E1493\" class=\"qowt-font5-Arial\">A person\u2019s domicile is <\/span><span id=\"E1495\" class=\"qowt-font5-Arial\">the individual\u2019s permanent homeland. <\/span><span id=\"E1496\" class=\"qowt-font5-Arial\">Employees who are resident <\/span><span id=\"E1498\" class=\"qowt-font5-Arial\">and <\/span><span id=\"E1500\" class=\"qowt-font5-Arial\">domiciled in the UK, will be liable to UK tax on worldwide general earnings<\/span><span id=\"E1501\" class=\"qowt-font5-Arial\">.<\/span><span id=\"E1502\" class=\"qowt-font5-Arial\"> For thos<\/span><span id=\"E1503\" class=\"qowt-font5-Arial\">e<\/span><span id=\"E1504\" class=\"qowt-font5-Arial\"> employees who are r<\/span><span id=\"E1505\" class=\"qowt-font5-Arial\">esident <\/span><span id=\"E1506\" class=\"qowt-font5-Arial\">but not<\/span><span id=\"E1507\" class=\"qowt-font5-Arial\"> domiciled in the UK, where the <\/span><span id=\"E1508\" class=\"qowt-font5-Arial\">3-year non-residence condition<\/span><span id=\"E1511\" class=\"qowt-font5-Arial\"> is met,<\/span><span id=\"E1512\" class=\"qowt-font5-Arial\"> will be liable to tax on UK general earnings on an arising basis but on non-UK general earnings (earnings for duties not performed in the UK) on the remittance basis<\/span><span id=\"E1513\" class=\"qowt-font5-Arial\">.<\/span><strong><span id=\"E1514\" class=\"qowt-font5-Arial\"> In other words, &#8220;overseas workday relief&#8221; is retained for non-UK domiciled employees who meet the <\/span><span id=\"E1515\" class=\"qowt-font5-Arial\">3<\/span><span id=\"E1516\" class=\"qowt-font5-Arial\">-year non-residence condition. <\/span><\/strong><\/p>\n<h4 id=\"E1517\" class=\"qowt-stl-NormalWeb\"><span id=\"E1518\" class=\"qowt-font5-Arial\">Dual contracts <\/span><\/h4>\n<p id=\"E1519\" class=\"qowt-stl-NormalWeb\"><span id=\"E1520\" class=\"qowt-font5-Arial\">Dual employment contracts are <\/span><span id=\"E1521\" class=\"qowt-font5-Arial\">beneficial<\/span><span id=\"E1522\" class=\"qowt-font5-Arial\"> where a UK resident employee works partly in and partly outside<\/span><span id=\"E1523\" class=\"qowt-font5-Arial\"> of<\/span><span id=\"E1524\" class=\"qowt-font5-Arial\"> the UK. The arrangement is <\/span><span id=\"E1525\" class=\"qowt-font5-Arial\">designed<\/span><span id=\"E1526\" class=\"qowt-font5-Arial\"> so that the employee has two employment contracts: one with the UK employer for UK duties and one with the <\/span><span id=\"E1527\" class=\"qowt-font5-Arial\">overseas<\/span><span id=\"E1528\" class=\"qowt-font5-Arial\"> employer for non-UK duties. The structure is intended to <\/span>&nbsp;<span style=\"font-size: inherit;\">take advantage of the fact that overseas earnings of a non-domiciled employee may be taxable on the remittance basis.<\/span><\/p>\n<\/div>\n<\/div>\n<div id=\"contentsContainer\">\n<div id=\"contents\">\n<p id=\"E1529\" class=\"qowt-stl-NormalWeb\"><span id=\"E1530\" class=\"qowt-font5-Arial\">H<\/span><span id=\"E1531\" class=\"qowt-font5-Arial\">er <\/span><span id=\"E1532\" class=\"qowt-font5-Arial\">M<\/span><span id=\"E1533\" class=\"qowt-font5-Arial\">ajesty&#8217;s <\/span><span id=\"E1535\" class=\"qowt-font5-Arial\">R<\/span><span id=\"E1536\" class=\"qowt-font5-Arial\">evenue<\/span><span id=\"E1538\" class=\"qowt-font5-Arial\"> and <\/span><span id=\"E1539\" class=\"qowt-font5-Arial\">C<\/span><span id=\"E1540\" class=\"qowt-font5-Arial\">ustoms (HMRC)<\/span><span id=\"E1542\" class=\"qowt-font5-Arial\">have <\/span><span id=\"E1543\" class=\"qowt-font5-Arial\">accepted that a dual contract structure might, depending on the circumstances, be a legitimate way to structure an individual&#8217;s employment relationships. However, where a single employment <\/span><span id=\"E1544\" class=\"qowt-font5-Arial\">h<\/span><span id=\"E1545\" class=\"qowt-font5-Arial\">as split to take advantage of the remittance basis of taxation or the earnings paid under the two contracts were disproportionate, HMRC would challenge the arrangement. <\/span><\/p>\n<p id=\"E1546\" class=\"qowt-stl-NormalWeb\"><span id=\"E1547\" class=\"qowt-font5-Arial\">To<\/span><span id=\"E1549\" class=\"qowt-font5-Arial\"> prevent dual contract arrangements being used artificially to avoid tax, rules were introduced which restrict the use of the remittance basis. These rules apply to individuals who do not satisfy the 3-year non-residence condition, but meet the following four conditions:<\/span><\/p>\n<p id=\"E1550\" class=\"qowt-stl-NormalWeb\" style=\"padding-left: 40px;\"><span id=\"E1551\" class=\"qowt-font5-Arial\">\u2022<\/span><span id=\"E1554\" class=\"qowt-font5-Arial\">An individual has a UK employment and <\/span><span id=\"E1555\" class=\"qowt-font5-Arial\">one or more foreign employments;<\/span><\/p>\n<p id=\"E1557\" class=\"qowt-stl-NormalWeb\" style=\"padding-left: 40px;\"><span id=\"E1558\" class=\"qowt-font5-Arial\">\u2022<\/span><span id=\"E1561\" class=\"qowt-font5-Arial\">UK employer and the foreign employer are the same<\/span><span id=\"E1562\" class=\"qowt-font5-Arial\"> or associated with one another;<\/span><\/p>\n<p id=\"E1563\" class=\"qowt-stl-NormalWeb\" style=\"padding-left: 40px;\"><span id=\"E1564\" class=\"qowt-font5-Arial\">\u2022<\/span><span id=\"E1567\" class=\"qowt-font5-Arial\">UK employment and the foreign employment are rel<\/span><span id=\"E1568\" class=\"qowt-font5-Arial\">ated; or<\/span><\/p>\n<p id=\"E1569\" class=\"qowt-stl-NormalWeb\" style=\"padding-left: 40px;\"><span id=\"E1570\" class=\"qowt-font5-Arial\">\u2022<\/span><span id=\"E1573\" class=\"qowt-font5-Arial\">The amount of foreign tax credit relief that would be due assuming the total earnings and income from the overseas employment were taxed on the arising basis would be less than 65% of the UK&#8217;s additional rate of tax<\/span><span id=\"E1574\" class=\"qowt-font5-Arial\">.<\/span><\/p>\n<\/div>\n<p>Join us next week, where we&#8217;ll continue to delve into the tax rules for foreign employment in the UK.<\/p>\n<div id=\"contents\"><\/div>\n<\/div>\n<div id=\"contentsContainer\">\n<div id=\"contents\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-25368 alignleft\" src=\"https:\/\/zegal.com\/wp-content\/uploads\/2019\/04\/Photo-2.jpg\" sizes=\"auto, (max-width: 639px) 98vw, (max-width: 1199px) 64vw, 115px\" srcset=\"https:\/\/zegal.com\/wp-content\/uploads\/2019\/04\/Photo-2.jpg 263w, https:\/\/zegal.com\/wp-content\/uploads\/2019\/04\/Photo-2-247x300.jpg 247w\" alt=\"\" width=\"115\" height=\"140\"><em>Terri Schofield is a first year LLM with LPC student at BPP, Manchester. Alongside completing her post graduate studies, Terri works full time at DWF Law as an Employment Law Legal Adviser. Terri also sits as the UK Chair of DWF OutFront, their LGBT+ Network, where she is proactive in increasing visibility and sourcing opportunities for DWF\u2019s LGBT+ employees.<\/em><\/p>\n<p style=\"text-align: center;\"><em>This article does not constitute legal advice<\/em><\/p>\n<p class=\"p1\" style=\"text-align: center;\"><i>The opinions expressed in the column above represent the author\u2019s own.<\/i><\/p>\n<p class=\"p2\" style=\"text-align: center;\"><span class=\"s1\"><a href=\"https:\/\/register.zegal.com\/\"><b>Start managing your legal needs with Zegal today<\/b><\/a><\/span><\/p>\n<p><a href=\"https:\/\/zegal.com\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-2\/\">READ MORE:UK Tax Rules For Foreign Employment In The UK: Part 2<\/a><\/p>\n<p><a href=\"https:\/\/zegal.com\/blog\/post\/a-letter-to-an-aspiring-lawyer-from-an-aspiring-lawyer\/\">READ MORE FROM TERRI SCHOFIELD: A Letter to an Aspiring Lawyer from an Aspiring Lawyer<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The United Kingdom is an evolving country with business and financial hubs fast becoming a normalised city centre view. It is not a surprise now to walk through a bustling city and see a multi&#8211;cultural community travelling between business meetings. No longer do we think of a &#8216;business&#8216; and instantly imagine a &#8216;business man&#8216; working [&hellip;]<\/p>\n","protected":false},"author":48,"featured_media":45835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","inline_featured_image":false,"footnotes":""},"categories":[14278,133],"tags":[8816,6528,6919,10307],"usecases":[13704],"businesstypes":[],"country":[],"class_list":["post-30428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-management","category-startup","tag-foreign-employment","tag-tax","tag-uk","tag-z-syndicate","usecases-hire-a-new-employee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax Rules for Foreign Employment in the UK: Part 1 | Zegal Australia<\/title>\n<meta name=\"description\" content=\"Working overseas? Employing a foreign employee in the UK? Understanding your tax requirements is essential to protecting yourself from errors come tax time\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/posts\/30428\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Rules for Foreign Employment in the UK: Part 1\" \/>\n<meta property=\"og:description\" content=\"Working overseas? Employing a foreign employee in the UK? Understanding your tax requirements is essential to protecting yourself from errors come tax time\" \/>\n<meta property=\"og:url\" content=\"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/\" \/>\n<meta property=\"og:site_name\" content=\"Zegal Australia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/getzegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-18T04:26:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-18T05:53:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"427\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Terri Schofield\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@getzegal\" \/>\n<meta name=\"twitter:site\" content=\"@getzegal\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Terri Schofield\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/\"},\"author\":{\"name\":\"Terri Schofield\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#\\\/schema\\\/person\\\/5ed984e170d66f7eebff26f1d45e15e8\"},\"headline\":\"Tax Rules for Foreign Employment in the UK: Part 1\",\"datePublished\":\"2019-09-18T04:26:23+00:00\",\"dateModified\":\"2023-01-18T05:53:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/\"},\"wordCount\":769,\"publisher\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/zegal.com\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg\",\"keywords\":[\"foreign employment\",\"tax\",\"UK\",\"z-syndicate\"],\"articleSection\":[\"Business Management\",\"Startup\"],\"inLanguage\":\"en-AU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/\",\"url\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/\",\"name\":\"Tax Rules for Foreign Employment in the UK: Part 1 | Zegal Australia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/zegal.com\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg\",\"datePublished\":\"2019-09-18T04:26:23+00:00\",\"dateModified\":\"2023-01-18T05:53:07+00:00\",\"description\":\"Working overseas? Employing a foreign employee in the UK? Understanding your tax requirements is essential to protecting yourself from errors come tax time\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#breadcrumb\"},\"inLanguage\":\"en-AU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#primaryimage\",\"url\":\"https:\\\/\\\/zegal.com\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg\",\"contentUrl\":\"https:\\\/\\\/zegal.com\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg\",\"width\":640,\"height\":427},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/tax-rules-for-foreign-employment-in-the-uk-part-1\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Legal Templates\",\"item\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/all-docs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Rules for Foreign Employment in the UK: Part 1\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#website\",\"url\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/\",\"name\":\"Zegal Australia\",\"description\":\"Need legal? Click Zegal.\",\"publisher\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-AU\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#organization\",\"name\":\"Zegal Australia\",\"url\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/zegal.com\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/zegal-logo-white.png\",\"contentUrl\":\"https:\\\/\\\/zegal.com\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/zegal-logo-white.png\",\"width\":200,\"height\":69,\"caption\":\"Zegal Australia\"},\"image\":{\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/getzegal\\\/\",\"https:\\\/\\\/x.com\\\/getzegal\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/getzegal\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@legalzegal\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/#\\\/schema\\\/person\\\/5ed984e170d66f7eebff26f1d45e15e8\",\"name\":\"Terri Schofield\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/874bc9cfb9b7dc37647aac81509ad14d1200b9aad69008861e8a1d69212f35c8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/874bc9cfb9b7dc37647aac81509ad14d1200b9aad69008861e8a1d69212f35c8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/874bc9cfb9b7dc37647aac81509ad14d1200b9aad69008861e8a1d69212f35c8?s=96&d=mm&r=g\",\"caption\":\"Terri Schofield\"},\"url\":\"https:\\\/\\\/zegal.com\\\/en-au\\\/blog\\\/post\\\/author\\\/terri-schofield\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Tax Rules for Foreign Employment in the UK: Part 1 | Zegal Australia","description":"Working overseas? Employing a foreign employee in the UK? Understanding your tax requirements is essential to protecting yourself from errors come tax time","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/posts\/30428\/","og_locale":"en_US","og_type":"article","og_title":"Tax Rules for Foreign Employment in the UK: Part 1","og_description":"Working overseas? Employing a foreign employee in the UK? Understanding your tax requirements is essential to protecting yourself from errors come tax time","og_url":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/","og_site_name":"Zegal Australia","article_publisher":"https:\/\/www.facebook.com\/getzegal\/","article_published_time":"2019-09-18T04:26:23+00:00","article_modified_time":"2023-01-18T05:53:07+00:00","og_image":[{"width":640,"height":427,"url":"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg","type":"image\/jpeg"}],"author":"Terri Schofield","twitter_card":"summary_large_image","twitter_creator":"@getzegal","twitter_site":"@getzegal","twitter_misc":{"Written by":"Terri Schofield","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#article","isPartOf":{"@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/"},"author":{"name":"Terri Schofield","@id":"https:\/\/zegal.com\/en-au\/#\/schema\/person\/5ed984e170d66f7eebff26f1d45e15e8"},"headline":"Tax Rules for Foreign Employment in the UK: Part 1","datePublished":"2019-09-18T04:26:23+00:00","dateModified":"2023-01-18T05:53:07+00:00","mainEntityOfPage":{"@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/"},"wordCount":769,"publisher":{"@id":"https:\/\/zegal.com\/en-au\/#organization"},"image":{"@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#primaryimage"},"thumbnailUrl":"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg","keywords":["foreign employment","tax","UK","z-syndicate"],"articleSection":["Business Management","Startup"],"inLanguage":"en-AU"},{"@type":"WebPage","@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/","url":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/","name":"Tax Rules for Foreign Employment in the UK: Part 1 | Zegal Australia","isPartOf":{"@id":"https:\/\/zegal.com\/en-au\/#website"},"primaryImageOfPage":{"@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#primaryimage"},"image":{"@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#primaryimage"},"thumbnailUrl":"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg","datePublished":"2019-09-18T04:26:23+00:00","dateModified":"2023-01-18T05:53:07+00:00","description":"Working overseas? Employing a foreign employee in the UK? Understanding your tax requirements is essential to protecting yourself from errors come tax time","breadcrumb":{"@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#breadcrumb"},"inLanguage":"en-AU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/"]}]},{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#primaryimage","url":"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg","contentUrl":"https:\/\/zegal.com\/wp-content\/uploads\/2019\/09\/david-edkins-UUUEOddH3q0-unsplash-1-640x427-1.jpeg","width":640,"height":427},{"@type":"BreadcrumbList","@id":"https:\/\/zegal.com\/en-au\/blog\/post\/tax-rules-for-foreign-employment-in-the-uk-part-1\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Legal Templates","item":"https:\/\/zegal.com\/en-au\/all-docs\/"},{"@type":"ListItem","position":2,"name":"Tax Rules for Foreign Employment in the UK: Part 1"}]},{"@type":"WebSite","@id":"https:\/\/zegal.com\/en-au\/#website","url":"https:\/\/zegal.com\/en-au\/","name":"Zegal Australia","description":"Need legal? Click Zegal.","publisher":{"@id":"https:\/\/zegal.com\/en-au\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/zegal.com\/en-au\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-AU"},{"@type":"Organization","@id":"https:\/\/zegal.com\/en-au\/#organization","name":"Zegal Australia","url":"https:\/\/zegal.com\/en-au\/","logo":{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/zegal.com\/en-au\/#\/schema\/logo\/image\/","url":"https:\/\/zegal.com\/wp-content\/uploads\/2021\/11\/zegal-logo-white.png","contentUrl":"https:\/\/zegal.com\/wp-content\/uploads\/2021\/11\/zegal-logo-white.png","width":200,"height":69,"caption":"Zegal Australia"},"image":{"@id":"https:\/\/zegal.com\/en-au\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/getzegal\/","https:\/\/x.com\/getzegal","https:\/\/www.linkedin.com\/company\/getzegal\/","https:\/\/www.youtube.com\/@legalzegal"]},{"@type":"Person","@id":"https:\/\/zegal.com\/en-au\/#\/schema\/person\/5ed984e170d66f7eebff26f1d45e15e8","name":"Terri Schofield","image":{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/secure.gravatar.com\/avatar\/874bc9cfb9b7dc37647aac81509ad14d1200b9aad69008861e8a1d69212f35c8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/874bc9cfb9b7dc37647aac81509ad14d1200b9aad69008861e8a1d69212f35c8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/874bc9cfb9b7dc37647aac81509ad14d1200b9aad69008861e8a1d69212f35c8?s=96&d=mm&r=g","caption":"Terri Schofield"},"url":"https:\/\/zegal.com\/en-au\/blog\/post\/author\/terri-schofield\/"}]}},"_links":{"self":[{"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/posts\/30428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/users\/48"}],"replies":[{"embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/comments?post=30428"}],"version-history":[{"count":0,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/posts\/30428\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/media\/45835"}],"wp:attachment":[{"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/media?parent=30428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/categories?post=30428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/tags?post=30428"},{"taxonomy":"usecases","embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/usecases?post=30428"},{"taxonomy":"businesstypes","embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/businesstypes?post=30428"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/zegal.com\/en-au\/wp-json\/wp\/v2\/country?post=30428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}