A recent Employment Tribunal decision considered this question after a finance manager moved permanently from the UK to France despite being told by her employer that she could not perform her UK-based role from overseas.
The employee’s unfair dismissal claim was unsuccessful. However, the decision should not be interpreted as giving employers an automatic right to dismiss anyone who works abroad without permission. The outcome depended on the wording of the employment contract, the employer’s concerns, the instruction it gave and the procedure it followed.
For employers managing remote or hybrid workers, the case provides a useful reminder that “working from home” and “working from anywhere” are not the same thing.
Key Takeaways for Employers
- A remote-working arrangement does not automatically permit an employee to work from another country.
- Employment contracts should clearly identify the employee’s normal place of work.
- Overseas working can create tax, social security, immigration, regulatory and employment-law obligations.
- Employers should have a written process for requesting permission to work abroad.
- A refusal should be based on genuine and properly considered business reasons.
- Employers should investigate and follow a fair procedure before taking disciplinary action.
- Dismissal will not automatically be fair simply because an employee has worked abroad without permission.
What Happened in I Malyk v Teleperformance Contact Ltd?
In I Malyk v Teleperformance Contact Ltd, case number 6018900/2024, the claimant worked as a European regional finance business partner. Her principal place of work was her home in the UK.
After her husband obtained work in France, the claimant told her employer that she intended to relocate there while continuing in her existing role. She believed that, because her position was fully remote, she could work from anywhere.
The employer disagreed. It explained that:
- her employment contract was based in the UK;
- it did not offer employees the facility to work permanently outside the country in which they were employed;
- no suitable position was available for her in France; and
- the arrangement could create legal and tax compliance issues.
The claimant was instructed to continue working in the UK. She nevertheless moved to France and continued performing her role from there.
Following an investigation, suspension, disciplinary hearing and appeal, she was dismissed for refusing to comply with the employer’s instruction. The employer did not categorise her conduct as gross misconduct.
The Employment Tribunal dismissed her unfair dismissal claim. It concluded that her contract expressly required her to work from her home in the UK and that the instruction to remain working in the UK was reasonable in the circumstances.
The Tribunal also considered that the employer’s concerns were significant rather than trivial and that the claimant had continued to refuse to comply after being warned of the possible consequences.
Why Does an Employee’s Country of Work Matter?
Allowing an employee to log in from another country may appear straightforward, particularly where the role is already performed remotely. In practice, it can expose both the employer and employee to a range of legal and commercial issues.
Tax and Social Security
The employee’s presence overseas may create local payroll, income tax or social security obligations.
The precise position depends on the country, the expected duration of the arrangement and any applicable international agreement. Current HMRC guidance confirms that the tax and National Insurance treatment of an employee working abroad depends partly on where they work and for how long.
Longer-term arrangements may require specialist advice in both jurisdictions.
Local Employment Rights
An employee who habitually works in another country may acquire rights under that country’s employment laws, even if their contract states that English law applies.
Those rights could relate to working hours, holidays, minimum pay, dismissal protection, family leave or mandatory employee benefits.
Immigration Requirements
An employee may require permission to live and work in the relevant country. A right to visit a country, own property there or accompany a family member does not necessarily amount to permission to work there.
Corporate Tax Exposure
In some circumstances, an employee’s activities abroad could contribute to the employer establishing a taxable presence in the overseas jurisdiction. The risk will depend on the employee’s role, authority and activities.
Data Protection and Confidentiality
Employers should consider where personal, client or commercially sensitive information will be accessed and stored.
Additional safeguards may be necessary, particularly where an employee intends to work outside the UK or access regulated or confidential information through overseas systems.
Insurance and Health and Safety
Employers should check whether existing business, cyber, professional indemnity and employers’ liability insurance will cover the proposed arrangement.
Health and safety duties may also remain relevant when an employee works remotely overseas.
Does “Fully Remote” Mean an Employee Can Work From Anywhere?
Not necessarily.
A fully remote role usually describes the employee’s working arrangement rather than removing every geographical restriction. The employment contract may still specify:
- a home address or geographical area as the normal workplace;
- that the employee must remain resident in the UK;
- a requirement to attend meetings or workplaces when reasonably requested;
- restrictions on accessing systems or data overseas; and
- a requirement to obtain written permission before working outside the UK.
Employers should avoid relying on assumptions. If overseas working is not permitted without prior consent, that restriction should be clearly stated in the contract and the organisation’s remote-working policy.
Can an Employer Refuse a Request to Work From Abroad?
An employee may ask to change where they work through a statutory flexible-working request or an employer’s own internal procedure. Employees have a right to request flexible working, but this is not the same as an unconditional right to have the request approved.
Employers should consider requests properly and consistently. Depending on the circumstances, relevant considerations may include:
- additional tax, payroll or social security obligations;
- immigration and right-to-work requirements;
- data protection and cybersecurity;
- regulatory restrictions;
- insurance cover;
- the cost of obtaining overseas advice;
- supervision and performance management;
- time-zone differences;
- client or operational requirements; and
- whether the arrangement is temporary or permanent.
The decision should be confirmed in writing, together with any conditions attached to an approval.
Employers must also consider whether the request is connected to a disability, childcare responsibility or another protected characteristic. A refusal or inconsistent approach could create discrimination or reasonable-adjustment issues, depending on the facts.
Can an Employee Be Dismissed for Working Abroad Without Permission?
Potentially—but dismissal should not be treated as an automatic or immediate response.
Under section 98 of the Employment Rights Act 1996, an employer must establish a potentially fair reason for dismissal. The Tribunal will then consider whether the employer acted reasonably in treating that reason as sufficient to dismiss.
Relevant questions may include:
- What does the employment contract say about the employee’s workplace?
- Was there a clear remote-working or overseas-working policy?
- Did the employee request permission before relocating?
- Did the employer properly investigate the legal and operational implications?
- Was the employee given a clear and reasonable instruction?
- Were the consequences of refusing to comply explained?
- Were alternatives considered?
- Was the employee invited to a disciplinary hearing?
- Was the employee allowed to respond and appeal?
- Was dismissal within the range of reasonable responses open to the employer?
A failure to follow a fair process can make a dismissal unfair even where the employer has a legitimate underlying concern.
Employers should therefore follow their disciplinary procedure and the Acas Code of Practice before reaching a decision.
What the Malyk Decision Does—and Does Not—Establish
The decision supports the principle that an employee cannot simply assume that permission to work remotely means permission to work permanently from another country.
However, it is a first-instance Employment Tribunal decision and each future case will depend on its own facts. It does not establish that:
- every instruction to remain in the UK will be reasonable;
- every unauthorised period of overseas working amounts to misconduct;
- dismissal will always be an appropriate sanction; or
- an employer can disregard a flexible-working request or possible discrimination issue.
The strength of the employer’s position in this case arose from the contractual wording, the compliance concerns, the clear instruction, the warnings given to the employee and the procedure followed.
Practical Steps for Employers
Employers with remote or hybrid workers should consider taking the following steps.
1. Review Employment Contracts
Ensure the normal place of work is clearly identified. State whether remote working is limited to a particular home address, region or country.
2. Introduce an Overseas-Working Policy
The policy should explain:
- that prior written approval is required;
- how a request should be made;
- what information the employee must provide;
- who will assess the request;
- the legal and operational checks required;
- whether overseas working is limited to a maximum period; and
- the consequences of working abroad without permission.
3. Assess Each Request Individually
Avoid automatic decisions. Obtain tax, employment, immigration, data-protection and regulatory advice where appropriate.
4. Record the Decision
Confirm whether the request is approved or refused and explain the relevant reasons. Any approval should identify the country, duration and conditions of the arrangement.
5. Make Temporary Approval Genuinely Temporary
Set clear start and end dates. Reserve the right to withdraw approval if legal, operational or security circumstances change.
6. Act Promptly if an Employee Works Abroad Without Consent
Establish the facts, explain the concern and give the employee a reasonable opportunity to respond or return to the agreed workplace.
7. Follow a Fair Procedure
Where disciplinary action may be appropriate, investigate first, give the employee written notice of the allegations, hold a fair hearing and provide a right of appeal.
Frequently Asked Questions
Can an Employee Work Abroad While Employed by a UK Company?
Yes, but the arrangement should be approved in advance. The employer and employee may need advice about tax, social security, immigration, employment rights, insurance and data protection.
Is Working Remotely the Same as Working From Anywhere?
No. Remote working commonly means working away from the employer’s office from an agreed location. The contract or policy may still restrict the employee to working within the UK.
Can an Employer Refuse Overseas Remote Working?
Yes, subject to the circumstances and the procedure being used. Employers should identify genuine business, compliance or operational reasons and consider requests consistently.
Is Working Abroad Without Permission Gross Misconduct?
Not automatically. The answer will depend on the contract, policies, duration, risks, instructions given and the employee’s conduct. In the Malyk case, the employer did not classify the conduct as gross misconduct.
What About Working Abroad Briefly During a Holiday?
Even a short period should be approved. Tax exposure may be lower for a brief arrangement, but immigration, security, confidentiality, insurance and regulatory concerns can still arise.
Should Employers Update Existing Remote-Working Policies?
Yes. Policies drafted when remote working first became widespread may not adequately address requests to work from another country.
Speak to Our Employment Law Team
Overseas remote-working requests can create difficult contractual, disciplinary and compliance issues. Taking advice at an early stage can help employers respond consistently and reduce the risk of employment disputes.
The Employment Law Team at The Legal Practice Solicitors can assist employers with:
- remote and hybrid-working policies;
- overseas-working requests;
- employment contracts and workplace clauses;
- disciplinary investigations and hearings;
- flexible-working requests; and
- unfair dismissal risk and procedure.
Telephone: employmentlaw@thelegalpractice.co.uk
Address: 122–126 Wembley Park Drive, Wembley Park, London HA9 8HP
Disclaimer
This article is provided for general information only and does not constitute legal or tax advice. Reading it does not create a solicitor-client relationship with The Legal Practice Solicitors.
Employment matters are fact-specific, and overseas working may require advice from legal and tax professionals in more than one jurisdiction. The law and official guidance may change. The information in this article is stated as at 18 August 2026.
