Whether you're attending a conference or working in Europe, new rules apply if you or your staff need to travel to Europe for work. You will need to check the rules for each country you will visit. Common Travel Area rights are unaffected. If you are a British or Irish citizen you can work and live in the UK or Ireland without needing additional permission.

As well as the actions all travellers need to take, there are extra actions you or your staff must consider if travelling to the EU for business.

Entry requirements

Entry requirements vary. Check the country-by-country guides for comprehensive guidance on the entry requirements for the country/countries you are travelling to and how to apply for a visa or work permit, if needed. See further information about providing services in Europe.

You should check if you need a visa or work permit if you are:

• taking part in activities that are not covered by a country’s visa-waiver rules
• staying for more than 90 days in a 180-day period for any reason
• transferring from the UK branch of a company to a branch in a different country (‘intra-corporate transfer’), even for a short period of time
• providing services (including under contract) in another country

If you are travelling for less than 90 days in a 180-day period, you will not need a visa if you are:

• going to a business meeting, attending a conference, attending cultural or sports events or exchanges
• travelling for journalistic or media purposes

You should always check with the country’s authorities or embassy before you travel, to make sure you meet their legal requirements.

Your luggage

If you’re taking goods to another country temporarily for business reasons you can usually apply for an ATA Carnet to avoid paying customs charges. This includes things like:

• samples to show at trade fairs or sales meetings
• publicity materials
• recorded film and audio
• large amounts of equipment such as cameras or sound equipment
• goods for educational, scientific or cultural purposes
• personal effects and sports goods

If you are leaving or entering the UK temporarily, including on a business trip, you do not need to declare your laptop or mobile phone to customs.

You will need to make a customs declaration if you are taking commercial goods out of the UK in your accompanied baggage or vehicle. Check the rules around Merchandise in Baggage for more information.

You need to make a declaration if you’re carrying €10,000 or more in or out of Northern Ireland from any country, including the EU. To check the guidance or obtain an online form see taking cash in and out of Northern Ireland.

Your earnings

Check if you will still have to pay UK Income Tax, and find out whether you will pay social security contributions in the country where you work or in the UK - see tax when working in an EU country.

Professional qualifications

To work in a regulated profession or provide services to clients in the EU (e.g. for engineering, teaching or legal services), you will need to have your professional qualifications recognised by the relevant regulatory or professional body in the EU Member State in which you are intending to work. Check the European Commission’s Regulated Professions Database (REGPROF) to find out if your profession is regulated in that country. You can check which professions are regulated in the UK to find out which regulatory or professional body you should contact and how to get your professional qualification recognised with them.

Insurance

If you are responsible for a business that sends staff abroad, check whether you need indemnity insurance for your employees.

General travel rules

Be sure to check the rules that apply to all travel to Europe. See travel or do business in Europe: Brexit guidance for the latest information and guidance. Rules include:

Passport validity

There are rules for British Citizen passport holders, travelling to Europe. You should check that your passport meets validity rules as you may need to renew it earlier than planned. How much time you need on your passport depends on the country you’re visiting. Check the entry requirements of the country you want to travel to. Allow up to 10 weeks for the renewal process. These rules do not apply to travel to Ireland.

Travel insurance and health cover

The European Health Insurance Card (EHIC) has been replaced by the Global Health Insurance Card (GHIC). If you have an existing EHIC you can continue to use it until the expiry date on the card. Once it expires, you'll need to apply for a UK GHIC to replace it. EHICs and GHICs are not an alternative to travel insurance. For further information, see travel insurance for UK citizens: a must-have for European trips.

See full information on getting the right travel insurance.

Driving in Europe

UK motorists driving their own vehicle to Europe may need to obtain a motor insurance Green Card and may need to display a UK sticker on their vehicle - see full information on driving in Europe. There are no additional requirements if you are hiring a car in Europe.

As an employer, you can ask your employees to work in another country for your company, but if this is a likely requirement it should be written into the employment contract.

Amending employment contracts

If necessary, amend your employment contracts to detail this need for international business travel, but remember, there are rules you must observe when you change an employee's terms of employment.

Consider including a clause in your employee's contract that deals with business trips, for example: 'during the term of this agreement, you are expected to work internationally, but not for more than 31 days at a time'.

Unless circumstances are exceptional, an employee can't easily refuse to work in a different country if this requirement is written into their employment contract.

If the employee is working abroad for longer, specific requirements would need to be mentioned, eg applicable laws and payments. However, the wording of the clause would depend on the specific circumstances of the job and employee.

Effective employment policies for business travel

You should have a policy that details employee responsibilities while working overseas. This should be included in your staff handbook.

It should clearly define what represents unacceptable behaviour when travelling for business. Employees should know that if they are guilty of unacceptable behaviour, they will be dealt with through your existing disciplinary procedures. See disciplinary procedures, hearings and appeals.

Your policy should also explain other important topics such as claiming expenses, time-off in lieu if applicable, working hours, sickness, emergency procedures and driving.

See how to set up employment policies for your business.

Making business travel more convenient

Working in other countries can be less convenient for employees with family or care commitments. Give employees as much notice as possible ahead of business trips.

Where feasible, responsibility for overseas trips should be shared between employees. Also, consider ways of minimising the impact on other staff while colleagues are away on business trips.

While working in other countries, employees can rightly expect to work the same hours and receive the same pay as specified in their employment contract.

Overtime and time in lieu of business travel

If it is usual practice for your business to pay overtime, employees can claim for overtime where applicable. See manage overtime.

You might agree to give employees time off in lieu of days worked in addition to those specified in their employment contract. This might also be applied to time spent travelling for business purposes. Such provisions should be explained within your employment handbook. See overtime and time off in lieu.

Employers have a legal responsibility to make sure employees do not work excessive hours. Employees should also be encouraged to take their statutory rest breaks.

As an employer, you have a legal responsibility to safeguard the health and safety of your employees. Therefore, on a trip-by-trip basis, you should assess the potential risks facing employees who need to travel to other countries to work for your business. See foreign travel advice for information on specific countries.

See health and safety basics for business and health and safety risk assessment.

Medical preparation for business travel

You must also be sure employees are fit to travel and work abroad. Before journeying to certain countries, vaccinations may be required. Staff that plan to travel for business should make an appointment with a GP at least six weeks before travelling to find out whether they need any immunisations or medication. Find out whether the employee needs to be aware of any specific health risks, eg malaria, and make sure they have the necessary medication. Foreign travel advice.

If the employee is taking prescribed medication, check it is legal in the destination to which they are travelling. Be sure to provide general health advice where necessary, such as the need to drink plenty of clean, bottled water when visiting hot countries.

Health insurance

The UK Global Health Insurance Card (UK GHIC) has replaced the existing European Health Insurance Card (EHIC). The EHIC or UK GHIC will be valid if staff are travelling to an EU country. If staff have a UK EHIC it will be valid until the expiry date on the card. Once it expires, they’ll need to apply for a UK GHIC to replace it. Apply for a UK Global Health Insurance Card.

You can use a UK passport to get medically necessary healthcare in Norway if you're a UK resident.

The UK GHIC is not a replacement for travel insurance. You should have private travel and medical insurance for the duration of your trip.

You must make sure employees are adequately insured against illness and injury while working in different countries. You should seek professional advice on this. See foreign travel insurance.

Employees must also know what to do in the event of a medical emergency. Details should be included in your employment policies. Storing the number of local emergency services (ie the overseas equivalent of 999) into a mobile phone is wise. You should have procedures in place should an employee suffer illness or injury while travelling for business.

Staying safe when travelling for business

As in the UK, the key to staying safe while overseas is not taking risks. Employees should not travel to unfamiliar places or show too much trust in strangers. Nor should they accept lifts or other offers (eg guided tours).

Valuable possessions should not be displayed in public, because it increases the chances of being robbed. Passports, valuables and credit cards (at least one) should be kept in the hotel safe. Carrying excessive cash is inadvisable. Money should be kept hidden.

Employees should be careful when taking photographs, videos or using binoculars. These activities might be misunderstood, especially near police or military installations. Full cooperation with local police and official agencies is advised.

Emergency measures when abroad

If money, a passport or anything else is stolen or an assault or serious crime takes place, it must be reported to the local police immediately. For example, you may need to provide a police report if you wish to claim insurance for lost or stolen goods.

Any stolen credit cards or travellers cheques should be cancelled straight away.

In the event of a serious emergency, you can call the Foreign & Commonwealth Office (FCO) Consular Assistance team on Tel 020 7008 1500.

Depending on the circumstances and if travelling on a UK passport, the British Embassy may be able to, for example:

• issue replacement passports
• provide help if your employee has been a victim of crime or is in hospital
• provide details of local lawyers, interpreters, doctors or funeral directors

Worldwide British consulates and embassies.

An employee may alternatively be travelling on an Irish passport in which case they should contact the Irish embassy or consulate in the location they are in if they need consular assistance when abroad.

Having as much advance notice as possible of an overseas trip enables you to make cost-efficient travel and accommodation arrangements.

Make sure employees have valid passports and ensure you leave enough time to apply for a visa if necessary. See business travel to Europe.

Ensure you have comprehensive insurance, covering personal accidents, medical and emergency medical care, cancellations, delays, theft or loss of property, vehicle use, etc. See international business travel: health and safety.

Also, check that employees have a mobile phone, laptop, business cards, sufficient marketing material, access to money or a credit card and anything else they might need to make their business trip a success.

Clarifying business trip objectives

Brief employees on the objectives of their business trip before they leave. Make sure the employee has set up meetings or checked clients' needs before they depart. Advance communication (by phone or email) from the UK should be used to set up meetings or check specific client needs. The employee should take with them confirmation of any appointments.

Drawing up a detailed itinerary is a must if the business trip's objectives are to be achieved. Make sure you have a copy so that you know where the employee will be and when. Encourage them to contact you on a regular basis to keep you informed of their progress.

Local knowledge of local laws and cultures

Ahead of the business trip, both you and your employee should learn more about the destination - particularly any potential threats to their health or personal safety. To avoid mishaps and the possibility of causing any offence, check key cultural and business dos and don'ts. The employee must be mindful of laws that are different to those in the UK, eg alcohol consumption.

The employee must also make sure they comply with UK law as it is possible to be prosecuted for some crimes even if the crime did not take place in the UK.

See how to avoid corruption and bribery overseas.

In addition, if the Foreign & Commonwealth Office (FCO) advises against travelling to certain regions, it's wise to heed such warnings. See foreign travel advice.

Employers are advised to find out which expenses can be classed as allowances and whether money received by employees is subject to taxation. Expenses and benefits: travel and subsistence.

Tax and expenses when travelling for business purposes

Before travelling on business, employees should know which costs are allowable under the tax rules. The tax rules give relief for certain expenses incurred by employees who travel abroad on business. In general employers can meet or reimburse the actual cost of subsistence expenses and other incidental expenses without the employee incurring a tax charge. See travel and overnight expenses.

Overseas business travel: accommodation and subsistence benchmark rates

Employers can use benchmark rates published on the HMRC website when paying accommodation and subsistence expenses to employees travelling overseas. See expenses rates for employees travelling outside the UK.

Accommodation and subsistence payments paid or reimbursed at or below the published rates will not be liable for income tax or National Insurance contributions for employees who travel abroad.

There are certain goods that cannot be brought back into the UK - even if they are freely available overseas. Employees need to be mindful of banned and restricted goods before returning to the UK. Some restricted goods can be brought in providing that a licence is granted.

Employees must be reminded that attempting to conceal banned or restricted goods in personal luggage can have severe legal consequences.

Travelling from Great Britain and Northern Ireland

If you’re travelling from Great Britain (England, Wales or Scotland) to Northern Ireland, you do not need to declare your goods if both of the following apply:

• you’re a UK resident
• you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods in Great Britain

You may need to declare your goods if any of the following apply:

• you’re not a UK resident
• you’re taking in alcohol or tobacco over your allowances for Northern Ireland and excise duty has not been paid on them in Great Britain
• you’re taking in goods worth more than £390 and you have not paid VAT on them in Great Britain

Check if you need to declare your goods.

Travelling from Northern Ireland to Great Britain

If you’re travelling from Northern Ireland to Great Britain (England, Wales or Scotland) you do not have to declare any goods.

You’ll need to pay Import VAT on any goods you buy in Northern Ireland from shops that offer tax-free shopping under the VAT Retail Export Scheme.

Travelling in the EU

You can bring cash to the UK from an EU country, you do not need to declare it.

You may need to declare cash you take into EU countries - check with the authorities in the country you’re travelling to.

Travelling outside the EU

You must declare cash of €10,000 or more (or the equivalent in another currency) if you take it between the UK and any non-EU country.

Cash includes:

• notes and coins
• bankers’ drafts
• travellers’ cheques
• cheques (including travellers’ cheques) that are signed but not made out to a person or organisation

Declare cash

You can make a cash declaration online up to 72 hours before you travel. For further information, see taking cash in and out of Northern Ireland.

Whether you're attending a conference or working in Europe, new rules apply if you or your staff need to travel to Europe for work. You will need to check the rules for each country you will visit. Common Travel Area rights are unaffected. If you are a British or Irish citizen you can work and live in the UK or Ireland without needing additional permission.

As well as the actions all travellers need to take, there are extra actions you or your staff must consider if travelling to the EU for business.

Entry requirements

Entry requirements vary. Check the country-by-country guides for comprehensive guidance on the entry requirements for the country/countries you are travelling to and how to apply for a visa or work permit, if needed. See further information about providing services in Europe.

You should check if you need a visa or work permit if you are:

• taking part in activities that are not covered by a country’s visa-waiver rules
• staying for more than 90 days in a 180-day period for any reason
• transferring from the UK branch of a company to a branch in a different country (‘intra-corporate transfer’), even for a short period of time
• providing services (including under contract) in another country

If you are travelling for less than 90 days in a 180-day period, you will not need a visa if you are:

• going to a business meeting, attending a conference, attending cultural or sports events or exchanges
• travelling for journalistic or media purposes

You should always check with the country’s authorities or embassy before you travel, to make sure you meet their legal requirements.

Your luggage

If you’re taking goods to another country temporarily for business reasons you can usually apply for an ATA Carnet to avoid paying customs charges. This includes things like:

• samples to show at trade fairs or sales meetings
• publicity materials
• recorded film and audio
• large amounts of equipment such as cameras or sound equipment
• goods for educational, scientific or cultural purposes
• personal effects and sports goods

If you are leaving or entering the UK temporarily, including on a business trip, you do not need to declare your laptop or mobile phone to customs.

You will need to make a customs declaration if you are taking commercial goods out of the UK in your accompanied baggage or vehicle. Check the rules around Merchandise in Baggage for more information.

You need to make a declaration if you’re carrying €10,000 or more in or out of Northern Ireland from any country, including the EU. To check the guidance or obtain an online form see taking cash in and out of Northern Ireland.

Your earnings

Check if you will still have to pay UK Income Tax, and find out whether you will pay social security contributions in the country where you work or in the UK - see tax when working in an EU country.

Professional qualifications

To work in a regulated profession or provide services to clients in the EU (e.g. for engineering, teaching or legal services), you will need to have your professional qualifications recognised by the relevant regulatory or professional body in the EU Member State in which you are intending to work. Check the European Commission’s Regulated Professions Database (REGPROF) to find out if your profession is regulated in that country. You can check which professions are regulated in the UK to find out which regulatory or professional body you should contact and how to get your professional qualification recognised with them.

Insurance

If you are responsible for a business that sends staff abroad, check whether you need indemnity insurance for your employees.

General travel rules

Be sure to check the rules that apply to all travel to Europe. See travel or do business in Europe: Brexit guidance for the latest information and guidance. Rules include:

Passport validity

There are rules for British Citizen passport holders, travelling to Europe. You should check that your passport meets validity rules as you may need to renew it earlier than planned. How much time you need on your passport depends on the country you’re visiting. Check the entry requirements of the country you want to travel to. Allow up to 10 weeks for the renewal process. These rules do not apply to travel to Ireland.

Travel insurance and health cover

The European Health Insurance Card (EHIC) has been replaced by the Global Health Insurance Card (GHIC). If you have an existing EHIC you can continue to use it until the expiry date on the card. Once it expires, you'll need to apply for a UK GHIC to replace it. EHICs and GHICs are not an alternative to travel insurance. For further information, see travel insurance for UK citizens: a must-have for European trips.

See full information on getting the right travel insurance.

Driving in Europe

UK motorists driving their own vehicle to Europe may need to obtain a motor insurance Green Card and may need to display a UK sticker on their vehicle - see full information on driving in Europe. There are no additional requirements if you are hiring a car in Europe.

As an employer, you can ask your employees to work in another country for your company, but if this is a likely requirement it should be written into the employment contract.

Amending employment contracts

If necessary, amend your employment contracts to detail this need for international business travel, but remember, there are rules you must observe when you change an employee's terms of employment.

Consider including a clause in your employee's contract that deals with business trips, for example: 'during the term of this agreement, you are expected to work internationally, but not for more than 31 days at a time'.

Unless circumstances are exceptional, an employee can't easily refuse to work in a different country if this requirement is written into their employment contract.

If the employee is working abroad for longer, specific requirements would need to be mentioned, eg applicable laws and payments. However, the wording of the clause would depend on the specific circumstances of the job and employee.

Effective employment policies for business travel

You should have a policy that details employee responsibilities while working overseas. This should be included in your staff handbook.

It should clearly define what represents unacceptable behaviour when travelling for business. Employees should know that if they are guilty of unacceptable behaviour, they will be dealt with through your existing disciplinary procedures. See disciplinary procedures, hearings and appeals.

Your policy should also explain other important topics such as claiming expenses, time-off in lieu if applicable, working hours, sickness, emergency procedures and driving.

See how to set up employment policies for your business.

Making business travel more convenient

Working in other countries can be less convenient for employees with family or care commitments. Give employees as much notice as possible ahead of business trips.

Where feasible, responsibility for overseas trips should be shared between employees. Also, consider ways of minimising the impact on other staff while colleagues are away on business trips.

While working in other countries, employees can rightly expect to work the same hours and receive the same pay as specified in their employment contract.

Overtime and time in lieu of business travel

If it is usual practice for your business to pay overtime, employees can claim for overtime where applicable. See manage overtime.

You might agree to give employees time off in lieu of days worked in addition to those specified in their employment contract. This might also be applied to time spent travelling for business purposes. Such provisions should be explained within your employment handbook. See overtime and time off in lieu.

Employers have a legal responsibility to make sure employees do not work excessive hours. Employees should also be encouraged to take their statutory rest breaks.

As an employer, you have a legal responsibility to safeguard the health and safety of your employees. Therefore, on a trip-by-trip basis, you should assess the potential risks facing employees who need to travel to other countries to work for your business. See foreign travel advice for information on specific countries.

See health and safety basics for business and health and safety risk assessment.

Medical preparation for business travel

You must also be sure employees are fit to travel and work abroad. Before journeying to certain countries, vaccinations may be required. Staff that plan to travel for business should make an appointment with a GP at least six weeks before travelling to find out whether they need any immunisations or medication. Find out whether the employee needs to be aware of any specific health risks, eg malaria, and make sure they have the necessary medication. Foreign travel advice.

If the employee is taking prescribed medication, check it is legal in the destination to which they are travelling. Be sure to provide general health advice where necessary, such as the need to drink plenty of clean, bottled water when visiting hot countries.

Health insurance

The UK Global Health Insurance Card (UK GHIC) has replaced the existing European Health Insurance Card (EHIC). The EHIC or UK GHIC will be valid if staff are travelling to an EU country. If staff have a UK EHIC it will be valid until the expiry date on the card. Once it expires, they’ll need to apply for a UK GHIC to replace it. Apply for a UK Global Health Insurance Card.

You can use a UK passport to get medically necessary healthcare in Norway if you're a UK resident.

The UK GHIC is not a replacement for travel insurance. You should have private travel and medical insurance for the duration of your trip.

You must make sure employees are adequately insured against illness and injury while working in different countries. You should seek professional advice on this. See foreign travel insurance.

Employees must also know what to do in the event of a medical emergency. Details should be included in your employment policies. Storing the number of local emergency services (ie the overseas equivalent of 999) into a mobile phone is wise. You should have procedures in place should an employee suffer illness or injury while travelling for business.

Staying safe when travelling for business

As in the UK, the key to staying safe while overseas is not taking risks. Employees should not travel to unfamiliar places or show too much trust in strangers. Nor should they accept lifts or other offers (eg guided tours).

Valuable possessions should not be displayed in public, because it increases the chances of being robbed. Passports, valuables and credit cards (at least one) should be kept in the hotel safe. Carrying excessive cash is inadvisable. Money should be kept hidden.

Employees should be careful when taking photographs, videos or using binoculars. These activities might be misunderstood, especially near police or military installations. Full cooperation with local police and official agencies is advised.

Emergency measures when abroad

If money, a passport or anything else is stolen or an assault or serious crime takes place, it must be reported to the local police immediately. For example, you may need to provide a police report if you wish to claim insurance for lost or stolen goods.

Any stolen credit cards or travellers cheques should be cancelled straight away.

In the event of a serious emergency, you can call the Foreign & Commonwealth Office (FCO) Consular Assistance team on Tel 020 7008 1500.

Depending on the circumstances and if travelling on a UK passport, the British Embassy may be able to, for example:

• issue replacement passports
• provide help if your employee has been a victim of crime or is in hospital
• provide details of local lawyers, interpreters, doctors or funeral directors

Worldwide British consulates and embassies.

An employee may alternatively be travelling on an Irish passport in which case they should contact the Irish embassy or consulate in the location they are in if they need consular assistance when abroad.

Having as much advance notice as possible of an overseas trip enables you to make cost-efficient travel and accommodation arrangements.

Make sure employees have valid passports and ensure you leave enough time to apply for a visa if necessary. See business travel to Europe.

Ensure you have comprehensive insurance, covering personal accidents, medical and emergency medical care, cancellations, delays, theft or loss of property, vehicle use, etc. See international business travel: health and safety.

Also, check that employees have a mobile phone, laptop, business cards, sufficient marketing material, access to money or a credit card and anything else they might need to make their business trip a success.

Clarifying business trip objectives

Brief employees on the objectives of their business trip before they leave. Make sure the employee has set up meetings or checked clients' needs before they depart. Advance communication (by phone or email) from the UK should be used to set up meetings or check specific client needs. The employee should take with them confirmation of any appointments.

Drawing up a detailed itinerary is a must if the business trip's objectives are to be achieved. Make sure you have a copy so that you know where the employee will be and when. Encourage them to contact you on a regular basis to keep you informed of their progress.

Local knowledge of local laws and cultures

Ahead of the business trip, both you and your employee should learn more about the destination - particularly any potential threats to their health or personal safety. To avoid mishaps and the possibility of causing any offence, check key cultural and business dos and don'ts. The employee must be mindful of laws that are different to those in the UK, eg alcohol consumption.

The employee must also make sure they comply with UK law as it is possible to be prosecuted for some crimes even if the crime did not take place in the UK.

See how to avoid corruption and bribery overseas.

In addition, if the Foreign & Commonwealth Office (FCO) advises against travelling to certain regions, it's wise to heed such warnings. See foreign travel advice.

Employers are advised to find out which expenses can be classed as allowances and whether money received by employees is subject to taxation. Expenses and benefits: travel and subsistence.

Tax and expenses when travelling for business purposes

Before travelling on business, employees should know which costs are allowable under the tax rules. The tax rules give relief for certain expenses incurred by employees who travel abroad on business. In general employers can meet or reimburse the actual cost of subsistence expenses and other incidental expenses without the employee incurring a tax charge. See travel and overnight expenses.

Overseas business travel: accommodation and subsistence benchmark rates

Employers can use benchmark rates published on the HMRC website when paying accommodation and subsistence expenses to employees travelling overseas. See expenses rates for employees travelling outside the UK.

Accommodation and subsistence payments paid or reimbursed at or below the published rates will not be liable for income tax or National Insurance contributions for employees who travel abroad.

There are certain goods that cannot be brought back into the UK - even if they are freely available overseas. Employees need to be mindful of banned and restricted goods before returning to the UK. Some restricted goods can be brought in providing that a licence is granted.

Employees must be reminded that attempting to conceal banned or restricted goods in personal luggage can have severe legal consequences.

Travelling from Great Britain and Northern Ireland

If you’re travelling from Great Britain (England, Wales or Scotland) to Northern Ireland, you do not need to declare your goods if both of the following apply:

• you’re a UK resident
• you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods in Great Britain

You may need to declare your goods if any of the following apply:

• you’re not a UK resident
• you’re taking in alcohol or tobacco over your allowances for Northern Ireland and excise duty has not been paid on them in Great Britain
• you’re taking in goods worth more than £390 and you have not paid VAT on them in Great Britain

Check if you need to declare your goods.

Travelling from Northern Ireland to Great Britain

If you’re travelling from Northern Ireland to Great Britain (England, Wales or Scotland) you do not have to declare any goods.

You’ll need to pay Import VAT on any goods you buy in Northern Ireland from shops that offer tax-free shopping under the VAT Retail Export Scheme.

Travelling in the EU

You can bring cash to the UK from an EU country, you do not need to declare it.

You may need to declare cash you take into EU countries - check with the authorities in the country you’re travelling to.

Travelling outside the EU

You must declare cash of €10,000 or more (or the equivalent in another currency) if you take it between the UK and any non-EU country.

Cash includes:

• notes and coins
• bankers’ drafts
• travellers’ cheques
• cheques (including travellers’ cheques) that are signed but not made out to a person or organisation

Declare cash

You can make a cash declaration online up to 72 hours before you travel. For further information, see taking cash in and out of Northern Ireland.

Whether you're attending a conference or working in Europe, new rules apply if you or your staff need to travel to Europe for work. You will need to check the rules for each country you will visit. Common Travel Area rights are unaffected. If you are a British or Irish citizen you can work and live in the UK or Ireland without needing additional permission.

As well as the actions all travellers need to take, there are extra actions you or your staff must consider if travelling to the EU for business.

Entry requirements

Entry requirements vary. Check the country-by-country guides for comprehensive guidance on the entry requirements for the country/countries you are travelling to and how to apply for a visa or work permit, if needed. See further information about providing services in Europe.

You should check if you need a visa or work permit if you are:

• taking part in activities that are not covered by a country’s visa-waiver rules
• staying for more than 90 days in a 180-day period for any reason
• transferring from the UK branch of a company to a branch in a different country (‘intra-corporate transfer’), even for a short period of time
• providing services (including under contract) in another country

If you are travelling for less than 90 days in a 180-day period, you will not need a visa if you are:

• going to a business meeting, attending a conference, attending cultural or sports events or exchanges
• travelling for journalistic or media purposes

You should always check with the country’s authorities or embassy before you travel, to make sure you meet their legal requirements.

Your luggage

If you’re taking goods to another country temporarily for business reasons you can usually apply for an ATA Carnet to avoid paying customs charges. This includes things like:

• samples to show at trade fairs or sales meetings
• publicity materials
• recorded film and audio
• large amounts of equipment such as cameras or sound equipment
• goods for educational, scientific or cultural purposes
• personal effects and sports goods

If you are leaving or entering the UK temporarily, including on a business trip, you do not need to declare your laptop or mobile phone to customs.

You will need to make a customs declaration if you are taking commercial goods out of the UK in your accompanied baggage or vehicle. Check the rules around Merchandise in Baggage for more information.

You need to make a declaration if you’re carrying €10,000 or more in or out of Northern Ireland from any country, including the EU. To check the guidance or obtain an online form see taking cash in and out of Northern Ireland.

Your earnings

Check if you will still have to pay UK Income Tax, and find out whether you will pay social security contributions in the country where you work or in the UK - see tax when working in an EU country.

Professional qualifications

To work in a regulated profession or provide services to clients in the EU (e.g. for engineering, teaching or legal services), you will need to have your professional qualifications recognised by the relevant regulatory or professional body in the EU Member State in which you are intending to work. Check the European Commission’s Regulated Professions Database (REGPROF) to find out if your profession is regulated in that country. You can check which professions are regulated in the UK to find out which regulatory or professional body you should contact and how to get your professional qualification recognised with them.

Insurance

If you are responsible for a business that sends staff abroad, check whether you need indemnity insurance for your employees.

General travel rules

Be sure to check the rules that apply to all travel to Europe. See travel or do business in Europe: Brexit guidance for the latest information and guidance. Rules include:

Passport validity

There are rules for British Citizen passport holders, travelling to Europe. You should check that your passport meets validity rules as you may need to renew it earlier than planned. How much time you need on your passport depends on the country you’re visiting. Check the entry requirements of the country you want to travel to. Allow up to 10 weeks for the renewal process. These rules do not apply to travel to Ireland.

Travel insurance and health cover

The European Health Insurance Card (EHIC) has been replaced by the Global Health Insurance Card (GHIC). If you have an existing EHIC you can continue to use it until the expiry date on the card. Once it expires, you'll need to apply for a UK GHIC to replace it. EHICs and GHICs are not an alternative to travel insurance. For further information, see travel insurance for UK citizens: a must-have for European trips.

See full information on getting the right travel insurance.

Driving in Europe

UK motorists driving their own vehicle to Europe may need to obtain a motor insurance Green Card and may need to display a UK sticker on their vehicle - see full information on driving in Europe. There are no additional requirements if you are hiring a car in Europe.

As an employer, you can ask your employees to work in another country for your company, but if this is a likely requirement it should be written into the employment contract.

Amending employment contracts

If necessary, amend your employment contracts to detail this need for international business travel, but remember, there are rules you must observe when you change an employee's terms of employment.

Consider including a clause in your employee's contract that deals with business trips, for example: 'during the term of this agreement, you are expected to work internationally, but not for more than 31 days at a time'.

Unless circumstances are exceptional, an employee can't easily refuse to work in a different country if this requirement is written into their employment contract.

If the employee is working abroad for longer, specific requirements would need to be mentioned, eg applicable laws and payments. However, the wording of the clause would depend on the specific circumstances of the job and employee.

Effective employment policies for business travel

You should have a policy that details employee responsibilities while working overseas. This should be included in your staff handbook.

It should clearly define what represents unacceptable behaviour when travelling for business. Employees should know that if they are guilty of unacceptable behaviour, they will be dealt with through your existing disciplinary procedures. See disciplinary procedures, hearings and appeals.

Your policy should also explain other important topics such as claiming expenses, time-off in lieu if applicable, working hours, sickness, emergency procedures and driving.

See how to set up employment policies for your business.

Making business travel more convenient

Working in other countries can be less convenient for employees with family or care commitments. Give employees as much notice as possible ahead of business trips.

Where feasible, responsibility for overseas trips should be shared between employees. Also, consider ways of minimising the impact on other staff while colleagues are away on business trips.

While working in other countries, employees can rightly expect to work the same hours and receive the same pay as specified in their employment contract.

Overtime and time in lieu of business travel

If it is usual practice for your business to pay overtime, employees can claim for overtime where applicable. See manage overtime.

You might agree to give employees time off in lieu of days worked in addition to those specified in their employment contract. This might also be applied to time spent travelling for business purposes. Such provisions should be explained within your employment handbook. See overtime and time off in lieu.

Employers have a legal responsibility to make sure employees do not work excessive hours. Employees should also be encouraged to take their statutory rest breaks.

As an employer, you have a legal responsibility to safeguard the health and safety of your employees. Therefore, on a trip-by-trip basis, you should assess the potential risks facing employees who need to travel to other countries to work for your business. See foreign travel advice for information on specific countries.

See health and safety basics for business and health and safety risk assessment.

Medical preparation for business travel

You must also be sure employees are fit to travel and work abroad. Before journeying to certain countries, vaccinations may be required. Staff that plan to travel for business should make an appointment with a GP at least six weeks before travelling to find out whether they need any immunisations or medication. Find out whether the employee needs to be aware of any specific health risks, eg malaria, and make sure they have the necessary medication. Foreign travel advice.

If the employee is taking prescribed medication, check it is legal in the destination to which they are travelling. Be sure to provide general health advice where necessary, such as the need to drink plenty of clean, bottled water when visiting hot countries.

Health insurance

The UK Global Health Insurance Card (UK GHIC) has replaced the existing European Health Insurance Card (EHIC). The EHIC or UK GHIC will be valid if staff are travelling to an EU country. If staff have a UK EHIC it will be valid until the expiry date on the card. Once it expires, they’ll need to apply for a UK GHIC to replace it. Apply for a UK Global Health Insurance Card.

You can use a UK passport to get medically necessary healthcare in Norway if you're a UK resident.

The UK GHIC is not a replacement for travel insurance. You should have private travel and medical insurance for the duration of your trip.

You must make sure employees are adequately insured against illness and injury while working in different countries. You should seek professional advice on this. See foreign travel insurance.

Employees must also know what to do in the event of a medical emergency. Details should be included in your employment policies. Storing the number of local emergency services (ie the overseas equivalent of 999) into a mobile phone is wise. You should have procedures in place should an employee suffer illness or injury while travelling for business.

Staying safe when travelling for business

As in the UK, the key to staying safe while overseas is not taking risks. Employees should not travel to unfamiliar places or show too much trust in strangers. Nor should they accept lifts or other offers (eg guided tours).

Valuable possessions should not be displayed in public, because it increases the chances of being robbed. Passports, valuables and credit cards (at least one) should be kept in the hotel safe. Carrying excessive cash is inadvisable. Money should be kept hidden.

Employees should be careful when taking photographs, videos or using binoculars. These activities might be misunderstood, especially near police or military installations. Full cooperation with local police and official agencies is advised.

Emergency measures when abroad

If money, a passport or anything else is stolen or an assault or serious crime takes place, it must be reported to the local police immediately. For example, you may need to provide a police report if you wish to claim insurance for lost or stolen goods.

Any stolen credit cards or travellers cheques should be cancelled straight away.

In the event of a serious emergency, you can call the Foreign & Commonwealth Office (FCO) Consular Assistance team on Tel 020 7008 1500.

Depending on the circumstances and if travelling on a UK passport, the British Embassy may be able to, for example:

• issue replacement passports
• provide help if your employee has been a victim of crime or is in hospital
• provide details of local lawyers, interpreters, doctors or funeral directors

Worldwide British consulates and embassies.

An employee may alternatively be travelling on an Irish passport in which case they should contact the Irish embassy or consulate in the location they are in if they need consular assistance when abroad.

Having as much advance notice as possible of an overseas trip enables you to make cost-efficient travel and accommodation arrangements.

Make sure employees have valid passports and ensure you leave enough time to apply for a visa if necessary. See business travel to Europe.

Ensure you have comprehensive insurance, covering personal accidents, medical and emergency medical care, cancellations, delays, theft or loss of property, vehicle use, etc. See international business travel: health and safety.

Also, check that employees have a mobile phone, laptop, business cards, sufficient marketing material, access to money or a credit card and anything else they might need to make their business trip a success.

Clarifying business trip objectives

Brief employees on the objectives of their business trip before they leave. Make sure the employee has set up meetings or checked clients' needs before they depart. Advance communication (by phone or email) from the UK should be used to set up meetings or check specific client needs. The employee should take with them confirmation of any appointments.

Drawing up a detailed itinerary is a must if the business trip's objectives are to be achieved. Make sure you have a copy so that you know where the employee will be and when. Encourage them to contact you on a regular basis to keep you informed of their progress.

Local knowledge of local laws and cultures

Ahead of the business trip, both you and your employee should learn more about the destination - particularly any potential threats to their health or personal safety. To avoid mishaps and the possibility of causing any offence, check key cultural and business dos and don'ts. The employee must be mindful of laws that are different to those in the UK, eg alcohol consumption.

The employee must also make sure they comply with UK law as it is possible to be prosecuted for some crimes even if the crime did not take place in the UK.

See how to avoid corruption and bribery overseas.

In addition, if the Foreign & Commonwealth Office (FCO) advises against travelling to certain regions, it's wise to heed such warnings. See foreign travel advice.

Employers are advised to find out which expenses can be classed as allowances and whether money received by employees is subject to taxation. Expenses and benefits: travel and subsistence.

Tax and expenses when travelling for business purposes

Before travelling on business, employees should know which costs are allowable under the tax rules. The tax rules give relief for certain expenses incurred by employees who travel abroad on business. In general employers can meet or reimburse the actual cost of subsistence expenses and other incidental expenses without the employee incurring a tax charge. See travel and overnight expenses.

Overseas business travel: accommodation and subsistence benchmark rates

Employers can use benchmark rates published on the HMRC website when paying accommodation and subsistence expenses to employees travelling overseas. See expenses rates for employees travelling outside the UK.

Accommodation and subsistence payments paid or reimbursed at or below the published rates will not be liable for income tax or National Insurance contributions for employees who travel abroad.

There are certain goods that cannot be brought back into the UK - even if they are freely available overseas. Employees need to be mindful of banned and restricted goods before returning to the UK. Some restricted goods can be brought in providing that a licence is granted.

Employees must be reminded that attempting to conceal banned or restricted goods in personal luggage can have severe legal consequences.

Travelling from Great Britain and Northern Ireland

If you’re travelling from Great Britain (England, Wales or Scotland) to Northern Ireland, you do not need to declare your goods if both of the following apply:

• you’re a UK resident
• you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods in Great Britain

You may need to declare your goods if any of the following apply:

• you’re not a UK resident
• you’re taking in alcohol or tobacco over your allowances for Northern Ireland and excise duty has not been paid on them in Great Britain
• you’re taking in goods worth more than £390 and you have not paid VAT on them in Great Britain

Check if you need to declare your goods.

Travelling from Northern Ireland to Great Britain

If you’re travelling from Northern Ireland to Great Britain (England, Wales or Scotland) you do not have to declare any goods.

You’ll need to pay Import VAT on any goods you buy in Northern Ireland from shops that offer tax-free shopping under the VAT Retail Export Scheme.

Travelling in the EU

You can bring cash to the UK from an EU country, you do not need to declare it.

You may need to declare cash you take into EU countries - check with the authorities in the country you’re travelling to.

Travelling outside the EU

You must declare cash of €10,000 or more (or the equivalent in another currency) if you take it between the UK and any non-EU country.

Cash includes:

• notes and coins
• bankers’ drafts
• travellers’ cheques
• cheques (including travellers’ cheques) that are signed but not made out to a person or organisation

Declare cash

You can make a cash declaration online up to 72 hours before you travel. For further information, see taking cash in and out of Northern Ireland.