• 21 Jul 2021
• •
• < 1 min read

Employment Alert – Updated HMRC guidance: UK citizens working abroad because of Covid-19

Updated HMRC guidance: UK citizens working abroad because of Covid-19

What’s happening?

HM Revenue & Customs (HMRC) has updated its guidance to clarify in what circumstances social security contributions need to be made for workers who normally work in the UK but whose work location temporarily changed to the EU, Iceland, Liechtenstein, Norway and Switzerland as a result of COVID-19 travel restrictions. This guidance also covers circumstances were workers normally based in these countries have been working in the UK for the same reasons.

Further information can be found on the government website at the following links:

• Social security contributions for workers coming to the UK from the EEA or Switzerland – GOV.UK (www.gov.uk)
• National Insurance for workers from the UK working in the EEA or Switzerland – GOV.UK (www.gov.uk)

Why is this important?

During the pandemic, not only did people work from home more but, in some cases, they changed the country they worked from home in as well. This naturally resulted in a number of legal and tax questions.

What should you do?

This is an employment tax rather than employment law issue. But, we thought this would be a useful update for you.

If this is relevant to you, we would recommend you familiarise yourself with the guidance and take advice from a qualified tax accountant to help you stay on the right side of HMRC.

If you need more information please contact us on 0800 2800 421 or email [email protected] to find out how we can help.