Jurisdiction(s):
United Kingdom

Key definition

Plans definition

What does Plans mean? Describes the set of design and technical documents for a project. In practice, parties use Plans to mean the drawings and related information that describe the works and are relied upon for design, planning, procurement and construction. The term is not generally defined by statute or case law; its scope is fixed by the contract or licence. Plans means all plans, drawings, models, specifications, reports, design documents and any other materials provided by the Licensor for the purposes of the Project, in hard copy or electronic form, including (without limitation) CAD/BIM models, federated models, schedules, surveys, calculations, method statements, datasheets and...

Overseas remote working by employees of UK entities: immigration, employment law, benefits, PAYE/NIC, social security, data protection, and corporate residence/PE risks for UK employers

Published by a LexisNexis Employment expert

Practice notes

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This Practice Note

This Practice Note outlines the key legal issues an employer should weigh up where an employee, engaged by and working for the benefit of a UK entity, performs their role remotely from outside the UK. Requests to work from home are increasing; however, asking to work remotely from a different country carries additional considerations. This Practice Note addresses some employment and tax matters that may arise from such a request, over and above any practical challenges linked to operating across multiple time zones. For employers to evaluate these points, they must be aware of any such arrangements, so the first step is to make it clear to employees that these working patterns require prior approval. Employers should consider introducing a policy that sets out when approval is needed and the process for seeking it. Various factors can influence the considerations below. This Practice Note proceeds on the basis that the employee working overseas remains employed by, and continues to serve the interests of, the UK entity with which they hold an employment contract. The considerations are likely to differ depending...

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Stephen Ratcliffe

Baker McKenzie

Stephen Ratcliffe is a Partner in the Employment and Compensation team at Baker McKenzie. His broad employer-focused practice encompasses all aspects of employment and employee tax, as well as employee-related data protection issues. His extensive employment litigation experience includes multiple complex and high value discrimination and whistleblowing claims in the Employment Tribunal, as well as litigating cases at all levels of appeal up to and including the Supreme Court of England and Wales, and the Court of Justice of the European Union. Stephen has particular expertise in the field of equal pay, on which he has contributed chapters to the Tolley's Discrimination in Employment Handbook, and on matters relating to atypical working structures, including employee classification, taxation, and holiday pay. He is a leading authority on the taxation of termination payments, including in particular the issue of...

Gill Parnell

Baker McKenzie

Gill advises on a wide variety of matters relating to employee share incentives and employment taxation, including executive remuneration and the taxation of internationally mobile employees. Gill has a focus on the tax aspects of the modern workforce and, in particular, is helping clients to prepare for the changes in IR35. Gill assists UK and multinational companies with the design, implementation and administration of their UK and international share plans. She also advises on employee share incentives and executive remuneration in the context of corporate transactions. Gill has been named by Legal 500 as a "Next Generation Lawyer" in 2017 and a "Rising Star" in 2019....

Web page updated on 21/05/2026

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