Guidance on working overseas

Please visit the Foreign and Commonwealth Development Office website for up to date advice about each country, and follow the advice provided about travelling. 

All LU funded travel and accommodation should be approved by the staff member’s budget manager in advance of travelling.

LU travel cover will be in place once you have completed the required travel form and it is approved by the staff member’s budget manager. The form can be found below. 

Pre-existing medical conditions are not covered, please ensure you have the necessary private travel or Health Insurance to cover any pre-existing medical condition.

Please do not travel against the advice of your GP or other medical professional. The travel cover is attached below.

Staff or students who will be conducting any kind of research overseas must have the research proposal approved by LEON. The online ethics system, LEON, is now available for ethics submissions to the Ethics Review Sub-Committee. The system covers investigations involving human participants and also integrates the ethical processes relating to research involving animals and security sensitive research. For further information can be found below.

There may be a requirement for local Employers liability Workers Compensation cover to be arranged, depending on the country of domicile (and in the USA, it will depend on which state they are resident in). Please contact insurance support for further information.

Consider whether working overseas creates a Permanent Establishment (PE) for tax purposes in the country you are visiting or working in. A PE in country could lead to tax issues around payroll and other taxes e.g., VAT, GST, service tax, and corporation (or income) tax in that country.

For the University, a PE means having a presence for taxation purposes outside the UK. Overseas Tax authorities are looking beyond having fixed establishments such as buildings, offices, classrooms etc. and may identify PEs caused by the activities of the University in their country e.g., short-term business travellers, warehouse space, online courses and conferences, other digital activity, distance learning, consultancy services, face to face teaching and more.

It is important to be aware of the level of such activity the University has in overseas countries, not just what your school or department is doing there.

If your work overseas requires moving goods or equipment in and out of the UK, be aware that you may create Customs charges such as Duty and import VAT each time the goods cross a border. There are usually strict rules about declaring these items for Customs purposes (including goods carried in your baggage), but also there may be relief available from customs charges under certain circumstances.

It is recommended that you speak with the University Tax Team during the planning stages of your trip to discuss the assorted options. You may need to apply for various authorities or obtain certain documents to be presented at borders, and these may take time to organise. Likewise, if you or the University needs to obtain tax advice from in country tax advisors this will normally take time to organise and budget for.

Sometimes when working overseas you may need to purchase services from in-country providers (e.g. field workers) and the University may need to account for reverse charge UK VAT on the value of these services. Again, it is recommended that you speak with the University Tax Team during the planning stages of your trip to discuss how these transactions are to be identified for UK VAT purposes.

含羞草视频 UK-based employees who intend to work temporarily overseas are likely to require permission to work outside of the UK unless returning to their country of nationality.

Overseas Visa Requirements

Countries around the world have different immigration policies and the type of visa required will depend on a variety of factors such as nationality, nature of the work, duration of the overseas engagement and the country’s work-permitting visa routes. In some countries, the business or visitor visa route may be sufficient for permitted short-term overseas activities such as attending a workshop, training, meeting or conference as a guest speaker. Substantive work for a longer period of time will likely require a work visa. Country specific entry requirements are available on the government’s foreign travel advice web page available at the link below, but it should be noted that this is subject to constant change as countries adapt their immigration policies to the global environment. Up-to-date advice regarding travel documents (passport validity and visa entry requirements) should be sought from the embassy or high commission of the country where the overseas engagement will be conducted.

Before leaving the UK, applying for the correct visa type that is valid for the entire overseas engagement is very important as this will determine the work activities that can be undertaken outside of the UK, as switching immigration category or applying for a visa extension once the individual has left the UK may not be possible. Each country will have different entry requirements and visa application processing times and requirements, possibly requiring a labour market check, language proficiency and/or health tests/vaccination and degree certificate translations, which should be taken into consideration when planning the overseas engagement and making travel arrangements.

Permission to work or a visa may be required for members of staff in order to work overseas. This should be discussed with HR as soon as practicable in order to establish the best UK visa/immigration status to suit the individual’s circumstances. Any costs associated with this will be met by the school.

Staff are responsible for making sure that their passports are valid for the duration of their time working abroad and must ensure they have the relevant right to work in the respective country.

Individuals may wish to consider applying for an additional passport to avoid delays relating to multiple visa applications. Staff should check whether visas are required for their nationality in destination countries and are responsible for arranging their own visas.

UK Visa Home Office Reporting Requirements

The university must comply with extremely strict Home Office reporting requirements in order to retain our ‘A’ rated status and licence to sponsor international talent and failure to comply could have serious consequences for the university. If an individual is currently working in the UK on a visa, the HR Partnering Team must be informed immediately of the overseas engagement so that they can advise whether there is a requirement to report the change of work location to the Home Office within 10 working days of the individual’s departure from the UK.  Depending on the visa category, the HR Partnering Team may also be required to report the individual’s arrival back in the UK within 10 working days of the completion of the overseas engagement. All visa holders must complete a right to work check on arrival back in the UK prior to re-commencing any work at 含羞草视频 university.

Indefinite Leave to Remain in the UK Residency Requirements

Eligible visa holders wishing to apply for indefinite leave to remain in the UK (ILR) will need to meet the Home Office’s continuous period requirement (the minimum amount of time spent in employment in the UK before being eligible to apply for ILR). No more than 180 days spent outside of the UK are allowed in a consecutive 12-month period although overseas research activity approved by the university undertaken by a Skilled Worker visa holder for individuals sponsored in certain occupation codes, for example 2119 and 2311, or a Global Talent visa holder endorsed by The Royal Society, The British Academy, The Royal Academy of Engineering or UKRI will not count towards the 180-day limit. If a visa holder intends to apply for ILR in the future, the impact of the overseas engagement on the continuous period requirement should be taken into consideration.

Please contact the Immigration Team for immigration guidance and overseas visa requirements for working temporarily overseas. Where specialist immigration advice is required, it may be necessary to seek specialist advice, the cost of which shall be covered by the school.

LU has a responsibility to make a suitable and sufficient risk assessment of the risks to the health and safety of our staff. Whilst UK health and safety law does not generally apply to overseas accidents, there will still be responsibilities under local and civil law, and the Health and Safety Executive here retain the right to prosecute if they feel that management failings in the UK have contributed to an overseas accident. 

Colleagues should ensure that they are familiar with both the local law relating to health and safety and any specific arrangements which are in place relating to the placement.

If at any point a colleague is asked to something they feel is unsafe, they should remove themselves to a place of safety and discuss the situation with their supervisor so that appropriate safe practices can be agreed.

Before a member of staff works overseas, it is important that a risk assessment is carried out to ensure that any risks are identified and that steps are taken to mitigate these. Further information is available below. 

Any personal protective equipment which is to be used should conform to international standards.

Adaptors for electrical equipment should be of good quality and appropriate.  If there are any concerns regarding the electrical integrity of equipment or adaptors advice should be sought.

All equipment which could constitute a risk due to the operation of that equipment should be properly guarded to international standards.

Overseas travel may involve working in unstable environments, where staff need to make quick mental assessments and manage risks ‘on the hoof’.  If LU colleagues are working in unstable environments a detailed assessment should be completed in partnership the University insurance representative and security and emergency arrangements should be agreed.

Staff should declare any pre-existing medical conditions to their line manager which could be worsened as a result of travel. Where staff do not wish to share personal health information, they should seek an assessment from their GP or occupational health advisor to ensure they are fit to travel and work abroad. 

Preventative medication is required for many countries. It is the member of staff’s personal decision as to whether they wish to take any medication and to arrange this prior to travel. The NHS provide up-to-date information and guidance around what vaccinations are required, when these are appropriate and whether or not they are available via the NHS on their Travel Vaccinations webpages. The University will pay for any work-related vaccines or medications recommended by the NHS Fit for Travel website. 

Staff working in the UK usually have PAYE (Income Tax) and National Insurance (also called Social Security or NIC) deducted from their pay by their employer. When staff are assigned to work overseas this may affect their tax and social security obligations which may have implications for the employee and/or LU. Tax and social security liabilities are complex and country and person specific, so specialist advice will need to be taken. 

Most countries tax non-residents on workdays in that country, so even where individuals do not become resident in the overseas country, tax is likely to be due. While each country has different de minimis number of days, after 60 days most countries would seek to tax individuals.  Many countries operate a withholding system (similar to PAYE) which may require LU to register overseas, at the very least for payroll taxes. However, this can lead to the necessity to register some form of entity, a branch for example, which may have significant implications for LU. 

LU cannot operate overseas payrolls. As such, where this is required it needs to be outsourced to accounting firms and the expense, which can be significant, will need to be picked up by the school. This underlines the importance of planning, so that additional costs that need to be picked up on an ongoing basis, are known. 

It is important to note that LU has an obligation in the UK to operate PAYE and deduct National Insurance. This is separate from a member of staff’s obligation to pay UK Income Tax which may arise whether or not LU has operated PAYE/NIC. This may also apply overseas. A personal tax liability may arise whether or not the LU is deducting money from an employee’s pay. 

When assigned overseas, LU will continue to deduct PAYE/NIC. Staff who believe that this is incorrect should contact HM Revenue & Customs (HMRC) to discuss their circumstances. This needs to be done personally by an employee as the HMRC will not discuss individual circumstances with LU as an employer. If HMRC believe that PAYE/NIC deductions should stop they will issue LU with a tax code which stops the deduction of PAYE. For National Insurance, LU can only stop employer and employee contributions if an appropriate certificate of coverage is issued by the overseas country. More information on these points can be found on the HMRC website. 

Whether or not LU has deducted PAYE/NIC, staff remain responsible for ensuring that they have paid the correct amount of Income Tax for each tax year. 

This guidance cannot cover the tax and social security rules in every country that staff might visit. As a rule, however, the longer an individual visits a country, the more likely it is that they should pay tax in that country. Unlike the UK, failing to correctly pay taxes in some countries may affect an individual’s ability to enter and leave that jurisdiction. It is the member of staff’s responsibility to ensure that they investigate and ensure they meet any tax obligations in the country they are in. The key point is that where there is consideration of an employee being based overseas in excess of 60 days in a rolling 12 month period, advice is taken before it is agreed. This includes a continuous stay of 60 days or a discontinuous stay of 60 days in a rolling 12 month period.

If a member of staff wishes to be resident in another country then they must seek advice from HR before taking any action as different rules apply to those set out above.

Export Control is a significant aspect of domestic and international security legislation and is part of the UK’s Trusted Research landscape. Colleagues should be aware of the Export Control issues in relation to their University activities and should ensure compliance is maintained domestically and when travelling abroad and working with international partners.

Failure to comply with Export Control requirements can result in criminal and civil prosecutions for the University and individuals involved.

For more information, support and guidance, please see below. 

Staff based abroad will continue to have pension contributions taken from their pay unless they take action to leave the pension scheme. Following Brexit there has been a change in the UK cross border regulations with the EU, and USS has confirmed that it is now possible for individuals working in the EU to remain a member of USS. Any periods of overseas working outside the EU need to be reported in advance to USS so that they can determine if membership is permitted to continue.  

In the event that a member of staff stops having National Insurance deducted, entitlement to a UK Basic State Pension may be affected. The member of staff is responsible for deciding whether to pay voluntary National Insurance or not.

Where individuals work overseas, LU may need to amend contracts so that they are locally compliant. Alternatively, secondments may be considered dependent on the situation and any joint work with an overseas organisation. Where an individual is seconded to another institution or employer, they are normally subject to that institution’s terms and conditions. During the secondment the other organisation should be responsible for accounting for any local tax and social security due.

Academic members of staff who work overseas and are based with a host institution are often asked to sign an Honorary/Visitors contract stating that any intellectual property created belongs to the host institution. Colleagues should consider whether the terms and conditions of any visiting appointment are consistent with 含羞草视频’s standard position and the impact that this may have on any ongoing activities (including funded research with third parties), in particular Intellectual Property generated under that.

The University’s principles of academic freedom will continue to apply when working overseas, however, you should familiarise yourself with local customs and working practices to ensure that you remain compliant with the relevant local laws in force at all times during your visit.

If the travel is going to incur any additional cost or administrative burden, such as setting up a new payroll or seeking further specialist advice, approval from Operations Committee must be obtained in advance. This should be in the form of a short paper (max one side of A4) which can be presented to an Ops briefing meeting.