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Hi all- thanks for all the valuable contributions on here. I have a question about naturalisation while living or intending to live abroad in the employment of a UK company. Tried to find any coverage of this elsewhere but couldn't see anything...

My situation is that I'm shortly planning to apply for naturalisation having been here in the UK for nearly seven years (5 year Ancestry + 1 year ILR route). I'm currently considering a move to another country (the Netherlands), where I'd be working for my current UK-based employer, travelling between there and the UK on a fairly regular basis (around every fortnight).

I understand that the legislation allows for this under Schedule 1, part 1 (d) (ii) of the British Nationality Act as long as I'm working for a UK company:

(1) Subject to paragraph 2, the requirements for naturalisation as a British citizen under section 6(1) are, in the case of any person who applies for it—

...

(d)that either—

(i)his intentions are such that, in the event of a certificate of naturalisation as a British citizen being granted to him, his home or (if he has more than one) his principal home will be in the United Kingdom; or

(ii)he intends, in the event of such a certificate being granted to him, to enter into, or continue in, Crown service under the government of the United Kingdom, or service under an international organisation of which the United Kingdom or Her Majesty’s government therein is a member, or service in the employment of a company or association established in the United Kingdom.

The Nationality Policy guidance (https://assets.publishing.service.gov.u ... n_v6.0.pdf) also covers this, saying:

Service of a company established in the UK

What constitutes such service is not defined in the British Nationality Act 1981. But we should accept that applicants working outside the UK are in such service if they are any of the following:
• an employee
• self-employed and have registered themselves as a company
• self-employed as a partner in a going concern
• a company director

A company may be regarded as established in the UK if all the following apply, it is:
• described as an English, Scottish, Wales, Northern Irish or overseas company registered under the Companies Acts
• a 'going' concern
• not registered for convenience only

A company may not be regarded as established in the UK if any of the following apply:
• it has not been registered as an English, Scottish, Northern Irish or overseas
company
• it is not a 'going' concern
• it is registered for convenience only
• the distribution of its workforce is such that it is essentially an overseas company with a notional presence in the UK

All of this is seems to be fine as far as my situation goes. The only issue I have is that if I was to make this move I would need to be employed via an umbrella company in the Netherlands in order to meet local employment(/tax/national insurance/etc.) regulations. All of my work in practice would be for and directed by the UK headquartered company, but my formal employer would be the Dutch umbrella company (a.k.a. PEO or employer of record).

Does anyone happen to have any further details here as to what is relevant? Formal employment arrangement or that actual situation with regards to employment?

I know in other situations (e.g. tax law) the formal employer is less relevant, and the law instead considers who is giving day to day direction (in my case, the UK employer). But not sure whether this is also relevant for immigration.

Sorry for the long post! Thanks for any help.

Hello

Most large corporations have branches / subsidiaries in various countries.

As you describe your situation, you live in Netherlands, you are a tax-payer there and you work for a Dutch company. The fact that you have collagues or a manager in the UK doesn't make you a UK resident or tax-payer.

Coming to the UK for a weekend every 2 weeks doesn't make you a UK resident and your absences with quickly accumulate. You can be absent no more than 90 days per 12 months period. So if you come the UK on Friday evening and leave on Sunday, you have been in the UK for only a single day. It means within 3 months, you are already over your absence limit.

Work is not important for citizenship. You can apply even if you don't work but working and paying taxes abroad, means you are established abroad and that's usually leads to refusal.

I worked for many years for a branch of a US company. But I was in the UK, paying taxes in the UK and my immigration status was tied to the UK not to the US.

Hi

Thanks for the reply. And apologies, I should have been clearer in my post.

I have already met all other requirements for naturalisation, including staying within the 450 and 90 day absence limits. I am also currently living in the UK, on a UK contract. If I was to move, it would be after submitting my application for naturalisation.

The way I read the paragraph that you have quoted from in the Naturalisation guidance, it should be that the company has transferred you to one of its branch offices abroad and that you intend to return at some point in time in the future, likely in the employ of the same company.

If you are moved to an umbrella company for tax purposes, etc, you will not be seen as being in the employ of the same company. Your current UK employer will not be your employer any more, even if they are directing your work.

Then again, provided the application is made in the UK and your permanent address is listed in the UK, where you are working may not be given very close scrutiny. Just remember to make sure that you take the oath and apply for your first British passport in the UK.