Nearly a third of employees (31%) offering hybrid working have set restrictions on the length of time their employees can work abroad, found the latest the Real Economy report by RSM.

While this suggests that some businesses are considering the tax risks associated with working overseas, it also raises concerns that two-thirds of businesses have no restrictions in place and are less aware of the tax implications.

With labour shortages being felt across the board, many businesses are also looking overseas to source labour, with more than half (52%) increasing their amount of international hires over the last year.