Remote work has become a standard practice across industries and across the globe, but UK immigration rules create specific challenges for both employers and foreign workers. The ability to work remotely in the UK depends on factors such as visa status and employment arrangements.
For overseas workers, the right to work in the UK is determined by visa type. Most work visas, including the Skilled Worker visa, require employment with a UK-based sponsor, meaning remote work for a non-UK company may not be permitted. Visitor visas do not allow remote work for a UK employer, but working remotely for an overseas company while in the UK can be a grey area, depending on the nature of the work.
UK employers hiring remote workers from abroad must consider tax liabilities, compliance with UK employment law, and sponsorship duties if the worker requires a visa. Failure to conduct proper right-to-work checks can result in penalties. Additionally, remote work from another country may create tax and employment obligations in that jurisdiction.
Employers and workers should seek professional advice to avoid breaches of immigration and employment law.
Do you need a visa to work in the UK remotely for a non-UK employer?
In January 2024, the UK updated its immigration rules to permit visitors to engage in remote work for foreign employers while in the country. However, the primary purpose of the visit must be non-work-related, such as tourism, attending conferences, or visiting family. Engaging in work for UK-based organisations or providing services to the UK public remains prohibited under a visitor visa.
Therefore, if your main reason for being in the UK is to work remotely for a foreign employer, you would need to apply for an appropriate work visa. The UK does not currently offer a specific digital nomad visa, so options like the Skilled Worker visa may be considered, depending on individual circumstances.
Also working in the UK, even for a foreign employer, may have tax implications. If you are resident in the UK and work remotely for a foreign employer, the income derived from that employment is taxable in the UK in the tax year it arises.
As such, while short-term remote work for a foreign employer is permitted under a visitor visa, if working remotely is your primary purpose for being in the UK, obtaining an appropriate work visa is advisable to ensure compliance with UK immigration laws.
Working remotely in the UK for an EU company
Remote work has created new opportunities for professionals to work for companies based in different countries. However, UK visa and employment laws impose restrictions on individuals working remotely from within the UK for an EU employer. Understanding these rules is essential to ensure compliance with immigration and tax regulations.
The ability to work remotely in the UK depends on visa status. Visitors to the UK are not permitted to work for a UK employer under standard visitor visa rules. However, the government’s guidance does not explicitly prohibit remote work for an overseas company while staying in the UK, as long as the work is not directed at UK clients and the individual is not engaging in employment that would typically require a work visa.
For those intending to stay long-term, a visa may be required. The Skilled Worker visa is the main route for employment-based immigration, but it requires sponsorship from a UK employer, which is not applicable when working for an EU company. Other visa options, such as the Global Business Mobility visa or the Self-Sponsorship route, may be alternatives depending on individual circumstances.
Individuals working remotely in the UK for an EU company should also consider tax obligations. The UK operates a residency-based tax system, meaning that if a person spends more than 183 days in the UK within a tax year, they may be considered a UK tax resident. This could result in liability for income tax and National Insurance contributions, even if earnings come from an EU-based employer.
For EU companies employing remote workers in the UK, permanent establishment risks must also be reviewed. If an individual is performing key business functions from the UK, it could create tax liabilities for the company under UK corporate tax rules. Employers may also need to comply with UK employment law, particularly regarding statutory benefits and rights.
Foreign nationals regaining entry into the UK after remote working overseas
Foreign nationals who have been working remotely outside the UK and wish to return must ensure their immigration status remains valid and compliant with UK visa rules. Entry requirements depend on the type of visa held, the duration spent outside the UK, and any potential impact on employment rights.
For individuals holding a Skilled Worker visa, long absences from the UK can have consequences. While remote work for a UK employer does not automatically affect visa status, being outside the UK for extended periods may raise concerns about the genuine employment requirement. If UK Visas and Immigration (UKVI) believes that employment is no longer active or does not meet sponsorship conditions, re-entry may be questioned.
Absences also impact eligibility for Indefinite Leave to Remain (ILR). To qualify, applicants must not have spent more than 180 days outside the UK in any 12-month period within their five-year qualifying period. If this threshold is exceeded, the ILR clock may reset, requiring additional time in the UK before applying for settlement.
Those on visas with strict residency requirements, such as Spouse visas, must also ensure they have not breached absence limits. Long stays outside the UK without valid reasons could raise concerns about meeting the visa’s residency requirements.
Employers must ensure that foreign nationals returning to the UK remain compliant with sponsorship duties. If a Skilled Worker visa holder has been working remotely overseas for an extended period, sponsors may need to provide evidence that the role continues to meet visa requirements. A prolonged absence without employer oversight could raise compliance concerns during a future visa renewal or UKVI audit.
Tax status should also be reviewed. Spending more than 183 days per tax year outside the UK could affect residency status for tax purposes. Those who have been non-resident for an extended period may need to review their tax obligations upon return.
Foreign nationals planning to return after remote working abroad should check their visa conditions, maintain employer communication, and ensure they meet UK entry requirements to avoid complications.
Sponsored workers & remote working
To lawfully employ foreign national workers in your UK based company or organisation, you should already have in place permission as a UK licensed sponsor. Each employee must also be in possession of a valid visa. In many cases this will be a skilled worker visa.
Under their conditions of leave, a Tier 2 visa holder is permitted to the travel outside the country while they are still employed in the UK. This could be, for example, for a holiday, business trip or a secondment overseas. It could also include where a home-working arrangement has been put in place, allowing the individual to return to their overseas home address to undertake their existing job role on a remote basis.
In these circumstances, the worker will not usually be required to make a new application to subsequently return to the UK, not unless their existing leave passes its expiry date or they stay outside the UK for a period of more than 2 years.
Essentially, where an individual has been granted entry clearance or leave to remain in the UK for a period of more than 6 months, this will not lapse when they leave the UK, so long as they continue to be employed by and have not ceased working for you as their sponsor for a period of one calendar month or more.
This means that, subject to being satisfied that an employee’s job role can be performed and monitored effectively from home, with adequate technology and security in place to support remote working and any overseas data processing, you can agree to a home-working request on a temporary basis without any additional permission needed from the UK Home Office.
However, if you do agree to a migrant employee travelling overseas to work, it is important to ensure that the implications of their leave lapsing or expiring while they are outside the UK is fully understood. In some cases, an individual may need to wait 12 months until they can apply to return to the UK under Tier 2 if their existing leave expires.
Further, as the employer of a valued skilled migrant worker that you may be hoping to employ in the long-term, or even on a permanent basis, too many or prolonged absences from the UK can affect an individual’s entitlement to qualify for indefinite leave to remain (ILR).
The general rule of thumb is that an applicant cannot have had more than 180 days’ absence from the UK during any consecutive 12 month period within the 5 year period usually required to qualify for ILR. This includes any absences for work reasons, or serious and compelling reasons.
If an employee is looking to settle in the UK at a future date, and the offer of a permanent position in your company or organisation is an option you would like to keep open, any absences from the UK must be kept to a minimum so as not to affect any ILR application.
Working remotely in the EU for a UK company
Remote work has made it easier for employees to work from different countries, but legal and tax obligations remain an important factor for both UK employers and workers based in the EU. The ability to work remotely from the EU for a UK company depends on immigration rules in the worker’s chosen country, as well as tax and employment law considerations in both jurisdictions.
UK citizens who want to live in an EU country while working remotely for a UK employer must comply with local immigration rules. Since the UK is no longer part of the EU, freedom of movement no longer applies, meaning British nationals must check the specific visa or residency requirements for their chosen country.
Some EU nations offer digital nomad visas, allowing remote workers to live and work legally while remaining employed by a foreign company. Others may require a residence permit or work authorisation, even if the employer is not based in the country. It is essential to check the regulations in the specific EU country before making arrangements.
For EU nationals working remotely for a UK employer, no UK visa is required as long as they remain outside the UK. However, if they need to visit the UK for work purposes, they may require a Skilled Worker visa or a Business Visitor visa, depending on the nature of their activities.
UK companies with employees based in the EU must comply with local employment laws, which may differ from UK regulations. Many countries require remote workers to be employed under local contracts, meaning UK businesses may need to register for tax and social security contributions in the employee’s country of residence.
Remote workers could also become tax residents in their host country, meaning income tax and social security contributions may be due locally rather than in the UK. Double taxation agreements can sometimes reduce the impact, but expert advice is recommended to avoid unexpected liabilities.
Need assistance?
As employer solutions lawyers, DavidsonMorris’ immigration specialists advise employers on all aspects of workforce global mobility including the immigration aspects of relocating and remote working from overseas. Working closely with our expert HR consultants, we provide a holistic advisory and support service to enable employers to consider the full people and legal risk concerns of operating across borders after the end of EU free movement. For advice for your organisation, contact us.
Remote working UK FAQs
Can I work remotely in the UK for a foreign employer?
Yes, but visa restrictions apply. Visitors are generally not allowed to work for a UK employer, but remote work for an overseas company may be permitted if it does not involve providing services to UK clients. It is advisable to check visa conditions before working remotely.
Do I need a visa to work remotely in the UK?
If staying short-term, a visa may not be required for remote work for an overseas employer. However, long-term remote workers will likely need a visa that allows residence in the UK, such as a Skilled Worker visa or another appropriate immigration route.
Can UK employers hire remote workers based overseas?
Yes, but employers must consider employment laws, tax liabilities and social security contributions in the worker’s country of residence. Some jurisdictions may require local employment contracts or tax registration.
How does tax residency affect remote workers in the UK?
If an individual spends more than 183 days in the UK within a tax year, they may be considered a UK tax resident and liable for income tax and National Insurance contributions. Employers should assess tax obligations before allowing remote work arrangements.
Can Skilled Worker visa holders work remotely outside the UK?
Short-term remote work is usually allowed, but extended periods abroad may raise concerns with UK Visas and Immigration (UKVI). Employers must ensure sponsored workers meet visa conditions and report any significant changes to UKVI.
Are there legal risks for UK companies with remote workers abroad?
Employing remote workers outside the UK may create permanent establishment risks, meaning the company could become liable for corporate tax in that country. Local employment laws may also apply, requiring compliance with foreign regulations.
What are the data protection requirements for remote workers?
UK employers must ensure compliance with UK GDPR, including secure data handling, access restrictions, and IT security measures. Employees should use company-approved systems and follow cybersecurity best practices.
Do UK health and safety laws apply to remote workers?
Employers must ensure that home-based employees have a safe working environment. Providing risk assessments, ergonomic guidance, and mental health support can help fulfil legal obligations.
Glossary
| Term | Definition |
|---|---|
| Right to Work | Legal permission for a non-UK national to work in the UK, which must be verified by employers before employment begins. |
| Skilled Worker Visa | A visa allowing non-UK nationals to work for a licensed UK employer in an eligible skilled role. |
| Certificate of Sponsorship (CoS) | An electronic document issued by a UK sponsor, confirming the details of a job offer for a visa application. |
| Tax Residency | Status determined by the number of days an individual spends in a country, affecting tax liabilities. |
| 183-Day Rule | A rule stating that individuals who spend more than 183 days in the UK within a tax year may be considered UK tax residents. |
| Permanent Establishment | A tax concept where a company is considered to have a taxable presence in a foreign country due to business activities conducted there. |
| UK GDPR | The UK’s data protection law, ensuring secure handling of personal data, including by remote workers. |
| Business Visitor Visa | A short-term visa allowing non-UK nationals to visit the UK for permitted business activities but not to take up employment. |
| Digital Nomad Visa | A visa offered by some countries allowing remote workers to live and work abroad while being employed by a foreign company. |
| Indefinite Leave to Remain (ILR) | A status granting permanent residency in the UK after a qualifying period, usually five years. |
| PAYE (Pay As You Earn) | The system through which UK employers deduct income tax and National Insurance from employees’ salaries. |
Author
Founder and Managing Director Anne Morris is a fully qualified solicitor and trusted adviser to large corporates through to SMEs, providing strategic immigration and global mobility advice to support employers with UK operations to meet their workforce needs through corporate immigration.
She is a recognised by Legal 500 and Chambers as a legal expert and delivers Board-level advice on business migration and compliance risk management as well as overseeing the firm’s development of new client propositions and delivery of cost and time efficient processing of applications.
Anne is an active public speaker, immigration commentator, and immigration policy contributor and regularly hosts training sessions for employers and HR professionals
