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Hybrid and Distance Working Report: Exploring the Tax Implications of Changing Working Practices

It’s no secret to any of us in the MCN community that military spouses and partners often struggle to find accurate information on working remotely for a UK-based company while accompanying their serving partner on an overseas assignment. That even holds true for members of our busy Akrotiri, Cyprus Coworking Hub.

Issues involving spousal employment continue to impact many families in the military community – here at the MCN we see numerous comments and questions on our social channels from partners who would like to work remotely for a UK company whilst overseas and who need clear guidance on what the tax implications are.

All three Families Federations recently presented evidence to the Office of Tax Simplification (ONS) on the challenges of working overseas for military partners. The ONS this December 2022 produced a report citing the points and concerns they raised, including the complex issues experienced by families based in Europe after BREXIT, where the Status of Forces Agreements (SOFA) now mean that working is even more challenging.

The ONS found that whereas before the COVID-19 pandemic most employees worked at a fixed location, people are now adopting new working patterns to suit their lifestyle. The report analyses hybrid working, where employees work from of their employer's workplace some days and on others work from a location of their choice, and remote working, including from an overseas location.

“The report also recognises that spouses and partners of military personnel can accompany those military personnel on overseas postings. In these circumstances, the tax and social security rules can foster difficulties where the spouse seeks employment overseas, including where they seek to work remotely for a UK employer.”

If you’re interested in digging into the details of the key findings and potential solutions you can read the full report here:



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