Holding a PT position in the UK while living abroad

[ThatsnotMyNameAgain]

We are planning to relocate to the EU but my husband has been offered to retain a part time role at his current UK company on a 1-day a week basis, which would cover a few week-long trips to deliver training, and some remote work.

Is this possible after Brexit? beside complicating tax return, is there any other implications / requirements that we should be aware of?

Impossible to say. The applicable employment law and employment taxation will almost certainly be that if the country in which he resides, not the company in which the employer happens to be based.

So whether your husband can undertake this work would depend on whether he has employment rights in the country he is moving to. The employer will also need to follow the employment and taxation laws of that country. It is not correct for them to continue to pay him under UK PAYE as if he were in the UK.

thanks - the company has payroll in the country.

we believe employment rights are down to him getting a visa. Unclear how this PT job would impact on his ability to gain local employment though

Is he going to be paid in Sterling or your local currency? Who is exposed to currency fluctuations?

And yes, he’ll almost certainly be liable for UK tax and May or may not be able to offset that against a tax liability where you live. He needs expert advice

@ThatsnotMyNameAgain

we believe employment rights are down to him getting a visa. Unclear how this PT job would impact on his ability to gain local employment though

No, employment rights and visas are separate. Assuming he has the appropriate visa to work in the country (as you’re relocating), if he is working in a different country, local employment rights will apply.

@HermioneWeasley

Is he going to be paid in Sterling or your local currency? Who is exposed to currency fluctuations?

And yes, he’ll almost certainly be liable for UK tax and May or may not be able to offset that against a tax liability where you live. He needs expert advice

He almost certainly will not be liable for UK tax. He is carrying out his work overseas, he should pay tax on employment overseas.

thank you for all the info.
I m not sure about currency at all - i expect it to be in Euros given that the company has a payroll in the country, but not entirely clear...

he ll need a visa as a brit in the EU which seems straightforward- but i think local laws stop you working beyond a specific number of hours across different contracts...

@HermioneWeasley

Is he going to be paid in Sterling or your local currency? Who is exposed to currency fluctuations?

And yes, he’ll almost certainly be liable for UK tax and May or may not be able to offset that against a tax liability where you live. He needs expert advice

This is bad advice.

He will be liable to tax in the country where he is resident. It depends on the role he has in the employing organisation but it can be a major headache for a UK employer as they will need to set up payroll in the EU country so unless they already have a branch in that country it can be very expensive.

Whether or not he’s liable for UK tax will depend on how much time he spends here and whether he’s deemed to have genuinely cut ties with the UK - he needs proper advice.