Background
The COVID-19 pandemic has changed the way we work. Following the restrictions over the last year, we recognize that some non-UK members of staff may wish to travel abroad to their native countries for longer periods of time in order to see family without utilizing all of their annual leave.
We have therefore developed an exceptional policy that will allow such staff members to do so on a strictly case-by-case and short-term basis. This policy is only valid for 2021. We will monitor its application and evaluate the possibility of extending into future years.
Any agreed concession for working abroad should not be viewed as a long-term or repeat arrangement. This is due to the tax implications and other legal ramifications that working abroad may have both for members of staff and for the company.
The period in which a member of staff may be able to undertake work abroad varies from country to country. Each request will be considered on a case-by-case basis and, in relation to some countries and in relation to some roles, may not be permissible. If a work-abroad arrangement is agreed by the company, proof of booked travel will be required to ensure that work will not be taking place beyond the permitted timeframe.
To be clear, this policy pertains to personal travel reasons only. Anyone travelling abroad for business should follow the procedure in place for work trips as outlined in the T&H Travel Policy (currently being revised).
Eligibility
A number of factors will be taken into account when considering requests to work abroad, namely:
- The staff member’s role: current legislation does not allow for employees to enter into or negotiate contracts as this is viewed as forming a “permanent establishment” in the other country, or it may be simply impractical for a particular role to be performed outside the UK;
- The staff member’s legal right to work in the country he/she intends to work from;
- The number of days being requested to work abroad for;
- The rationale for the proposed short-term working abroad arrangement;
- How current duties may be carried out overseas and whether an appropriate and safe work location, IT (computer, internet with sufficient connectivity and speed, mobile phone with reception etc.) and an environment that is free from any undue background noise/distraction are all available;
- Whether suitable childcare is in place, where appropriate;
- Whether health insurance cover for the country in question for the period of stay has been obtained;
- The burden of additional costs to the company;
- The potential detrimental impact on the quality of work; and
- Any changes impacting a specific department or the business by such request to work abroad e.g. because of country-specific time differences or otherwise.
We may reject a request to work abroad for one or more of the reasons listed above or any other reason at our sole discretion, but we will inform staff members of these reasons in writing.
Application process
To apply to work abroad on a short-term basis, the Short-Term Working Abroad Request Form should be completed and emailed to the line manager, copying in the Head of HR, no less than 8 weeks prior to the date of travel. The line manager will endeavour to communicate the company’s decision within 14 days but return flights should not be booked on the basis of a positive decision until the company has confirmed permission to proceed and an approved HMRC Portable Document A1 (see below) has been obtained. As this process can take some time, it is advised that the Short-Term Working Abroad Request Form is completed as early as possible.
If a request is granted
If a request to work abroad is granted, HR will issue a letter which will need to be countersigned by the staff member, confirming the terms and conditions on which employment will be continued abroad.
For EU travel, the company will apply for a Portable Document A1 from HMRC on a staff member’s behalf, which, as advised above, should be obtained prior to travel. The approvals process for this can take some time, so it is advised that the application is submitted well in advance of the intended travel date.
If a request is denied
If a request to work abroad is denied, HR will communicate the reasons in writing for this decision. It may be the case that a further application may be made again at a later date, but this will be for discussion with the line manager. Any request to work abroad is granted at the company’s sole discretion. It does not replace or affect the current terms of employment as set out in the staff employment contract, which remains in full force and unvaried as do the company’s Employment Policies & Procedures.
Whilst working abroad
Unless agreed by the line manager and HR, the usual hours of work apply and staff members will be expected to make themselves available during the core hours of 10 a.m. to 4 p.m. UK time, despite any time differences. Any costs related to work undertaken abroad will not be reimbursed by T&H. Staff members will also be responsible for seeking their own personal tax advice to ensure that they remain compliant with any local tax laws. Additionally, staff members will need to agree a process for regular catch-up meetings with line managers to monitor their performance while working abroad.
In the event a quarantine is required for a specific period on return to the UK (either at home or in a hotel) then this must be done and all costs in relation to such quarantine as well as travel delays or cancellations will be borne solely by the staff member.
Compliance
Working abroad remains a complex area and, if not managed carefully, could expose the company to legal action and hefty fines, due to social and corporate tax implications. We will monitor compliance very closely so please be aware that any deviations from this policy may lead to disciplinary action being taken. We also reserve the right to amend or revoke this policy, at our sole discretion, at any time.
v. 26 April 2021
