Historically, business travel to the UK has raised challenges for employers in areas such as tax, payroll, and employment law. Following Brexit, immigration-related considerations have gained greater significance, while certain EU regulations, like the Posted Workers Directive, have been relaxed.
This article outlines the key tax and immigration factors your clients need to consider when sending employees on short-term assignments to the UK.
Visa and Immigration Requirements
A key consideration, especially after Brexit, is ensuring compliance with visa and immigration requirements. There are specific visas for business travelers to the UK, but whether one is needed depends on the individual’s nationality and the type of activities they will be performing in the UK.
Purpose of Visit: It’s important to carefully review the specific activities allowed under each visa category. For example, activities like attending meetings, site visits, and business negotiations are typically permitted under the Standard Visitor Visa.
Visitor Visa vs. Work Visa: Business travelers coming to the UK for conferences, short negotiations, or meetings may qualify for a Standard Visitor Visa, which allows stays of up to six months. However, if more substantial work activities are involved (such as providing services or participating in UK-based projects), a Skilled Worker Visa or Intra-Company Transfer Visa may be necessary.
Visa Waiver Countries: Citizens of certain countries, including those from the EU and the United States, may not need a visa for short-term business trips. However, the scope of their activities remains limited, and certain tasks could still require a work visa. Visitors from these countries need to obtain a ETA if they do not hold a visa.
Key Risks:
Fines and Penalties: Employers who allow employees to engage in activities outside the scope of their visa, or who send them to the UK without the correct visa, may face significant fines, as could the employee. If they have a sponsor licence this is very likely to be revoked.
Detention or Deportation: Employees traveling without the proper visa or participating in unauthorised activities (e.g., working instead of attending meetings) could be detained by immigration authorities and deported. This can cause severe reputational damage to the company and disrupt business operations.
Ban from Re-entry: Non-compliance may result in employees being banned from re-entering the UK for a specified period, which could impact future business travel and long-term plans involving the UK market.
