Whether UK employment law follows you abroad depends on the strength of your connection to Great Britain — not simply on whether your employer is a UK company.
The Lawson v Serco Test
The Supreme Court in Lawson v Serco Ltd [2006] identified categories of overseas workers who can claim UK statutory rights:
| Category | Example | UK rights? |
|---|---|---|
| UK-based peripatetic workers | Cabin crew based at Heathrow; international sales reps returning to UK HQ | Generally yes |
| British enclave employees | Staff at British embassy, military base, or BFPO | Yes |
| Expatriate employees with strong UK connection | Employee sent abroad as an expatriate on UK terms, retaining UK base | Possibly — fact-specific |
| Genuinely locally based employees | Hired in Germany; work and live there; no UK connection | Unlikely |
Factors Courts Consider
When assessing connection to Great Britain:
- Where you are contractually based
- Where you pay tax and NI
- Whether you are employed on UK terms and conditions
- Whether your employer is exclusively or predominantly UK-based
- Whether you have a UK home or family
- Whether you return to the UK regularly for work purposes
- Whether your pension is UK-based
Practical Steps
If you work abroad for a UK employer and are facing dismissal or discrimination:
- Check your contract — governing law clause; jurisdiction clause
- Gather evidence of your connection to the UK (tax status, NI, UK visits for work, UK contractual terms)
- Seek specialist advice from an employment solicitor with international expertise
- Note the time limit: 3 months minus 1 day from the act complained of (ACAS Early Conciliation pauses this)
Tax and National Insurance
Working abroad also affects your tax position. If you are UK-resident (spending 183+ days/year in UK, or meeting the UK Statutory Residence Test), you pay UK income tax and NICs even on overseas earnings. HMRC guidance on the SRT and double tax treaties is essential reading for employees working internationally.
Practical Guidance for Remote Workers and Expats
If you work abroad for a UK employer, your practical steps depend on the arrangement:
| Situation | Key considerations |
|---|---|
| Short-term secondment (under 183 days) | Usually maintain UK NI, UK employment rights; local tax treaty determines tax |
| Long-term relocation (183+ days) | Likely become tax resident in host country; may lose some UK rights in practice |
| Cross-border commuter | Complex: may have dual tax obligations; specialist advice essential |
| Remote work (personal choice) | Employer’s policy governs; some employers prohibit working from certain countries (GDPR, tax reasons) |
What to agree before you go:
- Governing law of the contract (UK law preferred if returning)
- Tax equalisation policy (who bears any extra tax burden?)
- Social security arrangements (A1 certificate for EU; bilateral agreements elsewhere)
- Repatriation terms if the arrangement ends
Always seek specialist tax advice before working abroad — the rules on permanent establishment, PE risk for the employer, and double taxation treaties are complex and country-specific.