Work location has the potential to dramatically increase exposure to tax and employment law regulations, while even triggering permanent establishment rules, warns Davyd Fisher, partner at Grant Thornton
A recent survey from Grant Thornton UK identified a big upwards trend in the number of mid-market businesses that allow UK based employees to take ‘workcations’ – meaning that employees by their own choice, work remotely from other countries for agreed periods of time.
The study asked 600 UK business leaders about their company’s approach to international remote working, finding that the number of businesses with a policy in place to manage the process for this had increased from 59% in 2023 to 77% in 2025.
Nearly all (99%) businesses with a policy in place said they allow employees to work abroad, but subject to specific approval or within set parameters – this represents a 7% increase since 2023 (92%).
