Business Travel and Hiring Employees from EU after Brexit

The transition period after Brexit ended on 31 December 2020, as the United Kingdom left the European Union. From 1 January 2021 there will be change in travel to the EU, Switzerland, Norway, Iceland and Liechtenstein.

Things you may need to do before you travel:

1. Check your Passport - it should be valid for at least 6 months and issued in the last 10 years
2. Have appropriate travel insurance that covers your healthcare
3. You may need a visa or permit if planning to stay longer than 180 days or travelling for work, study or business.

• Business Travel
• Bringing Employees from Europe

Business Travel

If you are travelling for Business purposes for example meetings and conferences, providing services (even with a charity), and touring art or music; there are extra actions you may be required to take:

1. Entry requirements

   – The country you’re travelling to might have its own entry requirements, and therefore you need to check the entry requirements for each country.

2. Professional qualifications

   – Check your qualifications is recognised in the EU if you provide professional services, for example legal services.

3. Earning money in the EU

   – You might need to tell HMRC you’ll be working in the EU and check if you need to pay social security contributions in the country you’re working in.

4. Insurance

   – You may need professional indemnity insurance for your employees to cover the work in EU.

5. Taking goods into the EU

   – You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show.
   1. Check that you have the right documentation to take goods to the EU.
   2. If you process/repair goods outside the EU you may be able to pay less duty when you re-import your goods.

6. Take goods with you to sell abroad

   – You must declare goods that you take with you to sell outside the EU.

   There exists a different process if you take goods abroad temporarily (for example samples for a trade fair) or use a courier or freight forwarder. From 1 January 2021 you will need to declare goods you take to sell anywhere outside the UK.

7. Making a customs declaration

   – You must present your goods to the Border Force officer at the airport or port of departure at least 3 hours before you leave and either:
   1. present a copy of your declaration
   2. make a declaration

8. Frequent Travellers limit

   – EU nationals visiting the UK will be allowed to travel for up to six months. Frequent business travellers should check the eligibility for a frontier worker permit, which would allow them to travel freely between the UK and a specific EU country. They will require the evidence that they worked in the UK before 31 December 2020 in order to qualify.

Bringing Employees from Europe

You will need to undertake additional checks if you employ EU, European Economic Area and Swiss citizens in the UK from 1 January 2021.

New immigration system from 1 January 2021

1. A new immigration system will apply to people arriving in the UK from 1 January 2021 and EU citizens moving to the UK to work will need to get a visa in advance.
2. EU citizens who are applying for a skilled worker visa will be required to show they have a job offer from an approved employer sponsor to be able to apply. The application for sponsorship license typically takes six to eight weeks and hence you should apply immediately if you are not approved.

Employee’s right to work

Until 30 June 2021 you will need to check a job applicant’s right to work in the same manner as now. Job applicants can prove their right to work until this date in the following ways:

1. EU, EEA or Swiss citizens can use their passport or national identity card
2. Non-EU, EEA or Swiss citizen and family members can use an immigration status document listed in the right to work checks employer guide
3. EU, EEA and Swiss citizens along with their family members can use the online right to work checking service
4. Irish citizens will need to continue to prove their right to work in the UK as they do now.

After 30 June 2021, the new immigration rules for recruiting people from outside the UK will apply and you will also need a sponsorship license to employ workers outside the UK.

EU Settlement Scheme

1. EU, EEA or Swiss citizens and their family members - living in the UK before 1 January 2021 need to apply to the EU Settlement Scheme to continue living in the UK after 30 June 2021.
2. It is advisable that you share information with your employees about the EU Settlement Scheme using the government’s employer toolkit.

Make sure you are ready for the changes. You can use the Brexit checker to get a personalised list of actions.

For further information, please contact your account manager or call us on 03330 88 66 86.

Also See: Brexit and VAT - How will it Affect your Business?

About the author

Sumit Agarwal
Sumit Agarwal (ACMA ACA India), the Managing partner of dns accountants is a highly respected accountant with expertise in helping owner-managed businesses.