23 February 2023 
Julia Ascott, Employment Taxes Specialist
With the help of the international committee, BUFDG have published a document intended to help conversations with all university staff around the complexities of staff working overseas. For those in tax, payroll, finance and HR, we are all probably aware that where someone goes to work overseas, there will be numerous implications for both the employee and employer.
The note sets out many of the areas that cause significant headaches/issues/costs where the university is not kept in the loop for overseas working. This will include potential country expulsion due to incorrect visas, inability to access healthcare, inadvertantly creating a permanent establishment, creating payroll withholding obligations and many more. This note is designed to highlight these issues and promote conversations betwen the relevant teams at your university to mitigate problems.
For the avoidance of doubt, there are two versions of the document, a full version and a slightly briefer version. Both documents are available in word format so that you can tweak the wording to suit, should you wish to use it.
You can find the full version here and the brief version here.
