Working as a consultant within your home country is one thing. Working abroad is another entirely — and not just in the obvious cultural sense. The legal, tax, and practical complications multiply quickly, and the cost of getting them wrong can be severe.

I’m not saying don’t do it. Working abroad is one of the genuine privileges of the contracting life — the variety, the experience, the perspective it gives you. But you have to go in with your eyes open.

Do Your Homework First

This sounds obvious. It apparently isn’t.

My first overseas posting was Kuwait. I’d done my homework. A significant number of my colleagues hadn’t. They arrived expecting something like Dubai. Kuwait has no alcohol, limited entertainment, desert in every direction and temperatures regularly above 50°C. I watched grown men — experienced, capable people — break down. They had simply not thought to find out what they were walking into.

I also know of six consultants who went to work on a project in Saudi Arabia. The agency arranged their visas. After some time, one of them had his visa translated from Arabic and discovered it had only been valid for six weeks — and had long since expired. He went to jail.

Do your homework.

If You’re UK-Based: Europe After Brexit

For UK contractors, working in Europe changed fundamentally on 1 January 2021. Freedom of movement ended. EU countries are now treated the same as any other foreign jurisdiction — which means the relatively straightforward EU postings that many consultants took for granted no longer exist in that form.

The key things to understand:

1. The 90-day rule: as a UK national, you can visit most EU countries for up to 90 days within any 180-day period without a visa. However, ‘visit’ is not the same as ‘work’. Many EU countries require a work permit or visa even for short-term contract work, regardless of how long you’re staying.
2. Work permits and visas: for stays beyond 90 days, or for paid contract work of any duration in many EU countries, you’ll need a work visa. Requirements vary significantly by country — there is no single EU-wide rule. Check with the consulate or official government website of the specific country before you accept anything.
3. Digital nomad visas: some EU countries — notably Estonia, Spain and Portugal — now offer digital nomad or self-employment visas that are accessible to non-EU nationals including UK citizens. These can be worth investigating if you’re planning a longer posting or want more flexibility.
4. Professional qualifications: automatic mutual recognition of professional qualifications between the UK and EU no longer applies. If your work requires certified credentials, check whether they’re recognised in the host country. The European Network of Information Centres (ENIC) provides country-specific guidance.
5. Your UK limited company: operating through a UK limited company in an EU country has become more complicated. Depending on the country and the duration of your presence, you may trigger what’s known as ‘permanent establishment’ — meaning the host country’s tax authorities could claim a right to tax your company’s income. Take specific advice before assuming your UK structure can simply travel with you.
6. IR35 still applies: if you’re a UK tax resident, IR35 continues to apply regardless of where the work is physically performed. Some EU agencies have also taken to treating all personal service companies as inside IR35 by default. Check carefully before signing.

Tax: the Basics for Any Country

Whether you’re working in Europe or further afield, the tax picture is almost always more complex than it looks:

1. How long are you planning to work abroad? Duration affects your tax residency status and what you’re still entitled to at home — state healthcare, pension contributions, and other benefits.
2. You may owe tax in the host country, your home country, or both. The UK has double taxation treaties with many countries — these are designed to prevent you being taxed twice on the same income, but they don’t simplify the filing requirements. You’ll still need to report income in both places and claim the relevant relief.
3. The UK’s Statutory Residence Test determines whether you remain a UK tax resident. Spending fewer than 46 days in the UK in a tax year generally makes you non-resident — but the test has multiple factors including home ownership and family ties. Don’t assume you’ve broken UK residency without proper advice.
4. Understand the tax implications of repatriating money back to the UK from a foreign bank account or entity.
5. In what currency will you be paid? Exchange rate movement can meaningfully affect your real income, particularly on longer contracts.
6. You may need a local accountant in the host country. UK accountants are generally not qualified to advise on foreign tax law, and this is not an area where guesswork is safe.

Legal and Practical Checklist

Regardless of destination, work through the following before you accept a contract abroad:

1. Do you need a work permit? Can it be arranged in-country, or must it be in place before you travel?
2. How does the host country classify you — as a consultant or an employee? Some governments take a dim view of the distinction. This affects tax, social contributions, and liability.
3. Can you operate through your home country company, or do you need to register a local entity?
4. Read the contract carefully. A legal dispute in another jurisdiction is expensive, slow, and rarely satisfying. If it’s in another language, get it translated by someone qualified — not Google Translate.
5. What are local health services like? Is private health insurance legally required? Even where it’s not mandatory, it’s often extremely advisable.
6. Find out the rules on opening a local bank account. Some countries have strict requirements about who can open accounts in local currency.
7. Check the rules on weekend working. In some countries it requires a specific permit or is simply not allowed.
8. Understand local laws and customs. What is minor at home can carry serious consequences elsewhere. This is not something to discover after you’ve arrived.
9. How often is it practical to travel home? What does that do to your weekly hours, and does your contract accommodate it?

One Final Point

Working abroad doesn’t mean working in a legal vacuum. Your home country’s tax authorities still have an interest in you, and the host country’s authorities have their own rules. The intersection of those two things is where people get into difficulty.

Get proper advice before you go, keep records of everything while you’re there, and don’t assume that because something is common practice it’s legal.