Yes, employees based in the UK can work abroad for up to 183 days within a 12-month period without becoming a tax resident in the host country. If this limit is exceeded, employees may become liable for income tax in the host country, in addition to any UK tax obligations.
Before working abroad, it is crucial to consult a tax advisor to understand potential tax obligations in both the host country and the UK. This ensures compliance with both countries' tax laws and helps avoid unexpected liabilities.
Employees should also verify the social security contribution requirements in the host country, as different rules may apply depending on the country of residence.