Despite the fact you pay tax in the UK, you may need to pay tax overseas, if you work in your host country for an extended period of time. This varies from country to country, but usually any period of stay for over 182 days can qualify you as a tax resident.
The amount of tax you have to contribute will vary according to the country you are in, but traditionally the rates vary between individuals due to your personal circumstances, this includes the residency status you hold in the country and your job role.
You will need to consider the following before leaving for your work assignment:
Please see below for information.
Although many countries have double tax treaties with the UK many will expect you to contribute fully to the tax system. Please see the country factsheets or alternatively HM Revenue and Customs tax treaties document for country specific information.
For further information about moving abroad and exiting the UK (even for a short time) see HMRC for applications that need to be completed if you have left or are about to leave the UK.
As you normally reside in the UK you will have to continue to pay UK National Insurance contributions (NIC) for the first 52 weeks after you have left the UK. Once this time is over you should seriously consider whether to pay voluntary NIC contributions in the UK or not.
For the most popular work destinations please consult the country factsheets for any specific tax enquiries. If you have any other tax enquiries or are visiting a different country please contact the Recruitment & Talent team for more information.