CONVINUS Global Mobility Insights - Herbst / Fall 2024 Conclusion It depends on the overall assessment of the circumstances and the overall conclusion must be that intra-group postings still only occur occasionally and fall into one of the exceptional categories. Only if both criteria coincide can the need for a personnel leasing licence be denied. However, it should be noted that the provisions of the Posted Workers Act must be complied with regardless of this. Contact: CONVINUS global mobility solutions Talstrasse 70 CH-8001 Zurich SWITZERLAND +41 (0) 44 250 20 20 info@convinus.com convinus.com 26
CONVINUS Global Mobility Insights - Herbst / Fall 2024 Short-Term Business Travel to the U.K.: Key Tax and Immigration Issues for Employers Author: Guy Abbiss, Partner at Abbiss Cadres LLP Historically, business travel to the UK has presented employers with issues across tax, payroll and employment law. With Brexit, considerations around immigration have increased in their importance, while requirements linked to some EU regulations such as the Posted Workers Directive have been eased. This article provides an overview of the tax and immigration issues employers must keep in mind when sending employees on short-term trips to the UK. Visa and Immigration Requirements One of the primary considerations, particularly after, Brexit is compliance with visa and immigration rules. There are specific visas for business travellers to the UK, but determining whether a visa is required depends on nationality and the nature of the activities to be undertaken in the UK. Purpose of Visit: Specific activities allowed under each visa category should be carefully reviewed. For example, attending meetings, site visits, and business negotiations are generally permissible under the Standard Visitor Visa. Visitor Visa vs. Work Visa: Business travellers visiting for conferences, brief negotiations or meetings may be eligible to enter the UK under a Standard Visitor Visa. The Standard Visitor Visa allows a stay of up to six months. Where more substantial work activities take place (such as providing services or involvement in UK projects), a Skilled Worker Visa or Intra-Company Transfer Visa may be required. Visa Waiver Countries: Citizens from certain countries, including those in the European Union (EU) and the United States, may not require a visa for shortterm business trips. However, the scope of their activities is still limited, and certain activities may trigger the need for a work visa. 27
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