Examples of overseas working

The International Mobility Team (IMT) recognises that it can sometimes be difficult to know what actions may be required to facilitate overseas working in a legally compliant way. In the four example scenarios below, you will find a brief overview of the actions that can arise when submitting a request, and the different types of support that the IMT can provide to staff and their departments.

For more information on how the IMT assesses overseas working requests, please refer to the International Mobility Framework. 

If you have any questions about an upcoming or existing overseas working arrangement, please contact the IMT at international-mobility-team@imperial.ac.uk. 

Scenarios

A staff member from Spain is going home for Christmas and wants to extend the trip by two weeks to work remotely

  • An assessment by the IMT will identify if there could be a cumulative risk posed by any time spent in Spain over the last year, so the staff member is aware of any potential risks.
  • This should fall into the ‘Green category’, according to the International Mobility Framework. If nothing else is required, it will be approved.​​
  • Evidence of the Right to Work in Spain (e.g. a Spanish passport) may be required if it has not already been provided.

Possible actions:​ Submit a request to IMT, so the College is aware of the employee’s working location and can provide any necessary support.

A staff member wants to spend 3 to 4 months in their home country to look after a relative

  •  A risk assessment by the IMT will identify any implications for:
    • Immigration
    • Healthcare access
    • Tax residency, etc.
  • This will likely fall into the 'Amber category', according to the International Mobility Framework.
  • The actions required to facilitate the request and their associated costs will be identified.
  • The IMT will work with the department and staff member to agree whether to proceed and how to fund the request.
  • The IMT will initiate any actions required and keep the department and staff member informed of progress.

Possible actions:​ Submit a request with the relevant documentation, so the IMT can proceed in applying for an A1 / relevant Certificate of Coverage etc (to ensure access to host healthcare).

A Professor wants to spend a year living in a country where they currently do not have the Right to Work

  • A risk assessment by the IMT will identify any implications for:
    • Immigration / Right to Work
    • Healthcare access/Pension treatment
    • Tax residency
    • Payroll/reporting liabilities
    • Permanent Establishment risks
    • Potential corporate tax, etc.
  • This will likely fall into the 'Red category', according to the International Mobility Framework.
  • The actions required to facilitate the request and their associated costs will be identified.
  • The IMT will work with the department and the staff member to agree whether to proceed and how to fund the request.
  • The IMT will initiate any actions required and keep the department and staff member informed of progress.

Possible actions: Submit a request with the relevant documentation. The IMT will advise on what Right to Work documentation is required and assist in applying for an A1 / relevant Certificate of Coverage etc. The College may need to establish a payroll in the destination territory. The staff member would need to agree to adhere to specific conditions to prevent triggering a Permanent Establishment (when a business is deemed to have a taxable presence outside of its home jurisdiction, i.e. outside the UK for the College).

A staff member regularly goes back and forth between the UK and another country where they have a home that they work from, and all teaching will be done from the UK.

  • A risk assessment by the IMT will identify the implications for:
    • Immigration/Right to Work
    • Healthcare access/Pension treatment
    • Tax residency
    • Payroll/reporting liabilities, etc.
  • ‘Commuter-type’ overseas working can be one of the more complex scenarios.
  • The rules for the amount of time spent in each territory to avoid triggering liabilities will be identified as well as any actions required to facilitate the request and their associated costs.
  • The IMT will work with the department and the staff member to agree whether to proceed and how to fund the request.
  • The IMT will initiate any actions required and keep the department and staff member informed of progress.

Possible actions: Submit a request with the relevant documentation. The IMT will advise on what Right to Work documentation is required and assist in applying for an A1 / relevant Certificate of Coverage. The College will need to establish potential employer reporting obligations in both jurisdictions before the overseas working arrangement can begin.