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Introduction

Employees may have two contracts of employment, one with an employer who is not resident in the UK, and one with a UK resident employer.

It is of course sometimes the case that these employers are unconnected, and the individual has simply accepted two posts, one abroad and one in the UK. For instance, a person might be employed by Oxford University and by the Sorbonne, with different responsibilities under each contract.

Often, however, the employers are associated, with the employee’s duties divided into those relating to an overseas employment and those related to the UK employment. Historically, this type of dual contract was particularly common when the individual