Finance Division

Global Mobility

On this page you will find guidance on working overseas.

Overseas working

Working overseas is not a personal choice. The remote working policy does not permit overseas working other than for exceptional cases where it is required to deliver the University’s business objectives.

Exceptional cases must:

  • Be considered on the basis of the business benefits to Sussex not the personal choice of the employee, and therefore represent value for money for Sussex, and not just be affordable or in budget.
  • Represent reasonable and visible risk and costs for Sussex.

If you have a valid business case to be based overseas then you will need to speak to your Head of Department/Manager in the first instance. They will then need to get the approval from the Dean/Head of School/Director of Professional Service and the Director of Finance.

Overseas working often requires specialist advice and consultancy, therefore there is a lead time for the School/Division to work with Finance and HR to seek external advice on tax compliance and employment rights.

This external advice is charged to Schools/Divisions, along with the cost of compliance solutions such as overseas payrolls, filing and registration.

If you have questions on overseas working, please email overseasworking@sussex.ac.uk

FAQs

1. What do you mean by tax compliance?

There are a number of things we might need to do to reduce the risk of the University having unmet tax compliance obligations and liabilities. These could involve registering overseas, paying tax, and submitting returns, reducing the time spent overseas where it is not required. 

2. I go overseas 3 or 4 times a year for a week or two to conferences and in connection with my research. Do you need to know?

If you spend 90 days or more in the same country over a period of 12 months for any reason then we need to know. The days do not have to be consecutive.

3. I have been, or will be, travelling to China as part of the joint venture with Zhejiang Gongshang University. Do I have to let you know about my travel there?

Yes.

4. I have been working outside the UK because of the Covid-19 travel restrictions. Do you need to know?

Yes, we need to know who is displaced and where they are as a result of Covid-19 disruption so that we can assess any tax and social security obligations and develop plans to transition towards UK based working.

5. I have been living outside the UK, but all my work has been for the UK and delivered into the UK (research and online teaching). Why do I have to provide details of where I was?

Personal tax compliance is based on the physical presence of the individual. We need to know if you were physically outside the UK when performing your Sussex duties, irrespective of where the work was delivered. 

6. What should I do if I still have questions about overseas working?

Please send your query to this email address: overseasworking@sussex.ac.uk

7. Are there data protection considerations?

We will only ask for data that is necessary. Your personal data is held securely and only a limited number of staff have access to it. If you have any questions about compliance with data protection requirements, you can contact the University’s Data Protection Officer