United Kingdom – Full time working abroad update and revisions to HMRC 6
HM Revenue and Customs (HMRC) recently provided updated guidance on the meaning of full time working abroad. For these purposes, full-time working abroad means a genuine, full-time, foreign employment. This could be either a contract with a foreign employer or a formal secondment to a non-UK position by a UK employer.
Employees will be expected to be able to demonstrate that they are working equivalent hours to full time foreign employees, at the same level in the same line of business, and in the country concerned. It is expected that this will normally be a minimum of 35 hours a week.
Whilst each case will turn on its own facts and circumstances, HMRC has indicated that the performance of substantive duties of employment in the UK for fewer than ten days per annum will not prevent a claim to be not resident in the UK by reason of full time employment abroad.