COVID-19 has left employee workforces separated from their country of assignment.  To continue operations, employers transitioned employees to work-from-home or other virtual work arrangements.  Globally, tax authorities are considering how to address unintended corporate and individual tax consequences of displaced individuals physically present within a particular jurisdiction and those who are also performing business activities

The United Kingdom, like the United States, has formally announced an alternative, temporary method by which employers may conduct right to work (RTW) checks during the coronavirus pandemic, when employers have instituted telecommuting and work-from-home arrangements and thus are onboarding newly hired employees remotely.  Because it remains an offence in the United Kingdom to knowingly employ anyone who does not have the right to work in the UK, these temporary measures provide a practical means for an employer to conduct these checks and verify a worker’s right to work when employees are telecommuting during the COVID-19 period.
Continue Reading The United Kingdom, Like the United States, Formally Sanctions Video Checks of Right to Work, As COVID-19 Work From Home Arrangements Continue