Contracting Overseas Guides for UK Contractors 2025
Everything you need to know about working abroad as a UK contractor. From visa requirements and tax compliance to country-specific guides and legal considerations. Our comprehensive resources cover all aspects of overseas contracting.
Working overseas on a UK contract: Legal and logistical considerations
Must-knows when mulling 'flying under the radar' by executing a UK contract from foreign shores.
Guide to Contracting in the UK from Overseas
How to go about working in Britain as a contractor if you're a citizen of the EU or beyond.
Using a limited company overseas: a UK contractor's definitive guide
Whether you can work abroad via your PSC is a bit of a traffic light. But in 12 countries, you can push the button with confidence.
Placing UK contract workers overseas: a guide to getting it right
Both agencies and contractors eyeing opportunities abroad need to look before they leap.
How to determine UK tax residence status under the Statutory Residence Test
Weigh up, check and count your particulars to ascertain if you're a UK tax resident contractor.
UK Statutory Residence Test - overview for contractors
The new hoops to jump through to be UK-resident, or non-resident, for tax purposes.
Contractors' Questions: What's the best tax planning advice for leaving the UK?
An expert on overseas contracting disappoints an IR35-fatigued contractor with a three-fold plan to leave the UK behind.
Contractors' Questions: Can my limited company avoid creating a Permanent Establishment (PE) in a foreign country?
Top tips for a limited company contractor trying to mitigate PE risk when working abroad.
P85 form: Contractors, fill it in if leaving the UK for a long overseas gig
The ins and outs of HMRC's document when departing the UK for a big contract abroad.
How to obtain an EU passport as a Briton in the Brexit age
Contractors will be among those interested in when living and working in 27 member states becomes an entitlement.
What is the High Potential Visa, and is it for contractors?
Definitions, criteria, contractor eligibility. Government has a fair few blanks to fill in on the HPV.
What is the Global Business Mobility visa, and is it for contractors?
Spring's GBM visa already looks like a boon for secondees and suppliers, bar any devil in the detail.
Contractors' Questions: Is a Digital Nomad Visa for Spain open to limited company directors?
Britons with a business are big beneficiaries of the Spanish government's new Start-Ups Law.
Contractors' Questions: Is Portugal's Digital Nomad visa for me?
Ahead of applications opening on Sunday, the few known conditions to be a digital nomad in Portugal are worth a look.
Contractor's guide to contracting in Germany
How to contract in Europe's largest nation, plus your take-home pay; estimated.
Contractor's guide to contracting in France
Your four-way pass to freelancing across the channel (expires 2019).
Fancy IT consulting in France as a Briton? Here's how despite Brexit
Thanks to six letters, EU passport-holders' prospects are unmatched, but there is one overlooked way for Brits to work across The Channel.
Contractor's guide to contracting in Spain
Spain is a very popular destination for European contractors in both the IT and other sectors due to its relative proximity to the UK.
Working in Spain: overview for UK umbrella contractors
No one-size-fits-all brolly solution means an 'international umbrella' for Spain, or elsewhere, won't cover you.
Work in Portugal as a Briton: overview for UK contractors
Despite the Golden Visa being cancelled, six routes for professional stints in Portugal remain open.
Contractor's guide to contracting in Portugal
There's lots of compelling new reasons to contract in Europe's oldest nation state.
Contractor's guide to contracting in Italy
High taxes and low economic growth? Both can be offset by 'la dolce vita.'
Contractor's guide to contracting in the Netherlands
The Netherlands is currently one of the most popular and advantageous countries for European contractors.
Contractor's guide to contracting in Belgium
Brussels's status as the 'capital' of the EU means that there is a wealth of contract and project-based work available.
Contractor's guide to contracting in Ireland
Within 6 weeks of your arrival in Ireland, it will be necessary to apply for a Personal Public Service (PPS) number.
Contractor's guide to contracting in Switzerland
Switzerland has historically been very open to foreign contractors due to its peaceful, prosperous and stable modern market economy.
Contractor's guide to contracting in Austria
The lowdown on a nation whose capital's quality of life is the highest in the world.
Contractor's guide to contracting in Denmark
A look at one of the EU contracting hotspots Brits are sure to miss their easy access to.
Contractor's guide to contracting in Sweden
Sweden is the third largest western country in Europe, half of which is covered by lakes and forests.
Contractor's guide to contracting in Norway
The Oslo-centred country is likely to be just the ticket for many a UK contractor right now.
Contractor's guide to contracting in Finland
Quirky and unconventional, the home of Nokia won't take kindly to complacency.
Contractor's guide to contracting in Luxembourg
Europe's 8th smallest nation punches well above its weight, making it a big contender for contractors.
Contractor's guide to contracting in Poland
Its terrain and taxes are flat, but Poland has raised itself above almost all other EU nations.
Contractor's guide to contracting in the Czech Republic
Check-in to the Czech Republic, if you like low tax rates with a high standard of living.
Contractor's guide to contracting in Romania
Fertile but murky. Treading carefully is a pre-requisite of Bucharest-based contracts.
Contractor's guide to contracting in Singapore
Hate chewing gum but happy to swallow high costs? Then Lion City may be your perfect den.
Contractor's guide to contracting in India
Working in the world's most lucrative destination for UK contractors -- an overview.
Contractor's guide to contracting in China
Overcome big barriers the Chinese put up, to be blessed with many potential benefits.
Contractor's guide to contracting in Hong Kong
Low taxation and high standard of living make HK more than merely exotic.
Contractor's guide to contracting in Malaysia
How to tame the world's new 'tiger' economy, plus eight reasons why you should.
Contractor's guide to contracting in Canada
PSCs aren't an option, but North America's giant does offer the choice of 10 provinces.
IT contracting in the USA: an overview
Revealed: the skinny on contracting in America as a Briton.
Contractors' Questions: Is a US green card required to supply American companies?
Remote work for firms in Canada and the US can be done visa-free. But check what work and check with an adviser first.
Contractor's guide to contracting in Dubai
Tax-free earnings and opulence? They don't call Dubai the City of Gold for nothing.
Contractors' Questions: How to freelance in the UAE as a non-UK resident?
A local sponsor, not an umbrella, is what an offshore account holder needs to find.
Contractor's guide to contracting in Kenya
Nairobi could make quite the home from home for contractors with corporate and IT backgrounds.
Contractor's guide to contracting in Nigeria
Not the obvious choice, but why rule out a stint in Africa's oil-rich, fastest-growing economy?
Can I still contract in the EU, post-Brexit?
Refresher for UK nationals who want to work in warmer climes, with or without a contract offer.
Contractors' Questions: What to consider when working from overseas for a UK organisation?
Tax, compliance, and 'efficiency' recommendations for when your customer is in the UK but you aren't.
With UK-Spanish dual citizenship, can I be self-employed in Italy but also supply UK companies?
Learning the lingo might actually be the biggest challenge facing a Brit-Spaniard looking to change work, and change countries.
Contractors' Questions: Will the recruiter replacing my EU agency just deem all PSCs inside IR35?
Outside to blanket-inside IR35-fears are among the concerns of a contractor whose EU client clearly found the chain too complicated.
How IT contractors can get more currency for their cash
Save €8,000 when converting foreign IT contract money into pounds (or vice versa).
Overseas Contracting Resources
Frequently Asked Questions
Common questions about contracting overseas
Can I use my UK limited company overseas?
Yes, you can use your UK limited company overseas in approximately 12 countries with confidence. However, limited companies may face liabilities overseas, including permanent establishment risks. You should be aware of legal and logistical considerations when executing a UK contract from foreign shores. Never dismiss your 'Ltd' when contracting abroad, but always seek professional advice first.
Do I need a visa to work overseas as a contractor?
Post-Brexit, UK contractors generally need visas or work permits to work in EU countries. Some exceptions include digital nomad visas in Spain and Portugal, which are open to Britons with businesses. For non-EU destinations, you'll need appropriate work documentation. Both agencies and contractors eyeing opportunities abroad need to research visa requirements before accepting contracts.
Where do I pay tax when working overseas?
UK tax residency is determined by the Statutory Residence Test, which considers days spent in the UK, home ownership, family ties, and work connections. You may need to pay tax in both countries depending on double taxation treaties. Deciding where you want to be tax resident is crucial when your time is split between countries. Professional tax planning is essential.
How do I maintain UK tax residency while working abroad?
The UK's Statutory Residence Test considers factors like days spent in the UK (under 46 days generally keeps you non-resident), having a UK home, family in the UK, and work ties. You can remain UK resident while working abroad temporarily, or become non-resident by moving abroad permanently. Caution is advised for expats visiting the UK and contractors working far from home.
What happens to IR35 when working overseas?
IR35 continues to apply to UK tax residents regardless of where they work. Contractors report concerns about EU agencies deeming all PSCs inside IR35. Post-Brexit, using a UK limited company abroad has become more complex. The conditions for PSC contractors to work overseas look challenging, requiring careful contract and working practice considerations.
What is a permanent establishment?
A permanent establishment (PE) is created when your company has a fixed place of business in another country. This can trigger local tax obligations. Limited companies may face PE liability overseas but aren't automatically off-limits. You should seek advice on mitigating PE risk when working abroad, particularly for longer assignments.
Can I work remotely for UK clients while living abroad?
Yes, but consider tax, compliance, and efficiency issues when your customer is in the UK but you aren't. Working overseas on a UK contract requires understanding legal and logistical considerations. Post-Brexit, contracting in the EU has become more complex. Foreign contractors can work in Britain, but face different requirements depending on their citizenship status.
Do I need to register for VAT when working overseas?
VAT obligations depend on the country where services are supplied. Post-Brexit, there are concerns about VAT MOSS creating cumbersome outcomes for UK limited companies. The rules vary - some IT contractors find their accountant and client disagree on VAT treatment. Always check whether you need to add VAT to overseas invoices.
How do I handle currency exchange for international payments?
IT contractors can save significant amounts - potentially €8,000 or more - when converting foreign contract money into pounds by using specialist services rather than traditional banks. Specialist options, transfers, and targeted services are better than relying on your local bank. It's more straightforward if the client pays in their local currency.
What insurance do I need when working overseas?
You may need Professional Indemnity Insurance that covers international work, even after closing your company - particularly for retrospective IR35 investigations. For country-specific coverage, check local requirements (e.g., PII in Germany has specific considerations). Don't rely solely on recruiters for contracting abroad advice on insurance matters.