It is important to be aware of the University’s position on working overseas, and the factors that you, as an individual, should be aware of.
The position of the University with regard to overseas working is as follows:
- Employees should work from the UK, unless a role requires work to be carried out elsewhere.
- Working from another country is only permitted in exceptional and strategically important cases.
- The costs of professional advice incurred plus employer social security for overseas working cases will be covered by the relevant School, or Service.
- All cases of overseas working must have a costed proposal, informed by the International HR and Finance teams, which includes the strategic need for the working arrangement.
- Cases which have the Dean’s support should be forwarded for approval through the weekly UEG approval process, before an agreement is made.
If you have a reason to request a period of overseas working, please discuss this with your line manager/Head of School in the first instance.
Tax and social security
Working outside of the UK can create a potentially more complex tax situation, and additional requirements for both you and the University. Even though a UK University employs you, living and working in another country may lead to tax and Social Security obligations. It is your responsibility to inform yourself of these obligations and take any actions required to be compliant. These might include filing tax returns and making payment of tax. You may wish to speak with the local tax authority or take the advice of a tax specialist in the other country and/or the UK. Any such advice would be at your own expense and the University will not accept any liability for tax advice given to you.
Right to work
The University requires you to have a formal right to work in the overseas location. You should also be working in a safe environment, and able to access healthcare should that be necessary. The University is also mindful of your health, safety and welfare in the overseas location.
If you are a visa holder, you should consider the impact of a prolonged absence from the UK which can affect your ability to apply for indefinite leave to remain. If you have pre-settled or settled status in the UK as an EU national, this status may also be affected by significant absence from the UK.
You should also be aware that working overseas in the EU might affect your eligibility to remain in the University pension schemes due to EU cross border regulations. If you spend significant working time outside of the UK it may be necessary for your membership to be suspended.
If you are working outside of the UK, to enable the University to fulfil any future reporting requirements, you must keep a daily record of the following:
- Country of presence
- Activity in country (e.g., working, not working, annual leave, etc.)
We can provide a template for you to record this data.
If you require any further advice, support, or guidance you can contact your local HR hub, or email InternationalHR@leeds.ac.uk.
You may also find the links below useful.
Links to UK guidance
Statutory Residence Test Flowchart (SRT): https://assets.kpmg/content/dam/kpmg/pdf/2016/01/statutory-residence-test-flowchart.pdf
RDR3: Statutory Residence Test (SRT) notes: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3
Links to overseas guidance
Worldwide Tax Summaries Online: https://taxsummaries.pwc.com/
Tax Guides and Country Highlights: https://dits.deloitte.com/#TaxGuides
There is a useful guide to working overseas and your USS pension at the following link, and the pensions team are available via firstname.lastname@example.org if further advice is needed: https://www.uss.co.uk/for-members/life-events/working-or-retiring-overseas