Getting started with import and export

Traveling abroad for export business

Business visas, travel insurance, temporarily exporting samples/equipment, and tax/NI for overseas work.

UK-wide
Guide summary

When travelling abroad for business, check visa rules and get travel insurance. Use an ATA Carnet for temporary exports to avoid duties. Understand tax and National Insurance rules for overseas work.

  • Check visa requirements for each country you visit
  • Get business travel insurance with at least £2-5 million medical cover
  • Use an ATA Carnet for temporary exports to 80+ countries
  • Keep UK National Insurance for first 52 weeks abroad
  • Check if Double Taxation Agreements apply to your work
  • Ensure tax residency status matches your stay duration
  • Declare pre-existing medical conditions on insurance
  • Start visa applications 4-8 weeks before travel
  • Carry proof of business purpose when travelling
  • Check FCDO travel advice before booking trips
On this page
UK-wide

How partners pay tax on profits

Understanding how partnership profits are taxed on individual partners, including profit allocation, National Insurance contributions, and Self Assessment …

Pay PAYE to HMRC

How and when to pay your PAYE tax and National Insurance to HMRC.

Exporting often requires international travel for meetings, trade shows, client demonstrations, equipment installation, or temporary overseas assignments. Understanding visa requirements, insurance needs, and how to temporarily export business equipment is essential.

Visa application best practices

Start early (4-8 weeks before travel), check FCDO foreign travel advice for current requirements, maintain valid passport (6-12 months validity recommended), gather proof of business intent (invitations, employer letters, meeting schedules), show financial means and ties to UK.

Understand the distinction between 'business activities' (meetings, conferences, negotiations, equipment servicing) and 'work' (employment, productive labour for local company). Business visitor visas don't permit work - getting this wrong leads to deportation and entry bans.

Temporarily exporting samples and equipment

When taking commercial samples, professional equipment, or exhibition goods abroad, use ATA Carnets (accepted in 80+ countries) or Returned Goods Relief procedures to avoid paying duties.

Tax and National Insurance for overseas work

UK employees working temporarily abroad face complex tax and NI obligations. The '52-week rule' applies for National Insurance, while tax residence and Double Taxation Agreements determine income tax treatment.