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.
Legal basis
Primary legislation and key regulations
Browse UK legislation (opens in a new tab) legislation.gov.ukOfficial guidance
Apply for authorisation for the uk internal market scheme if you bring goods into northern ireland (opens in a new tab)
HMRC
Apply for eori (opens in a new tab)
HMRC
Check eori number (opens in a new tab)
HMRC
Economic operators registration and identification eori (opens in a new tab)
HMRC
Eori (opens in a new tab)
HMRC
Eori northern ireland (opens in a new tab)
HMRC