Can a Nigerian Work Remotely for a Company in the UK?

The arrangement decides who pays your tax, which country's employment law protects you, whether the UK's IR35 rules come into it, and how your money reaches you. Many Nigerians get offers and then freeze at a contractor agreement full of English-law clauses, or hear that "IR35 will apply" and assume the deal is off.

This guide covers the legal side and the mechanics. You'll learn which arrangements UK companies actually use for people in Nigeria, what HMRC says about non-residents, why most UK employment rights won't cover you, and what to check in your contract before you sign. For finding and applying to UK roles, see our separate guide on applying for remote jobs with UK companies from Nigeria.

Quick answer

A Nigerian can work remotely from Nigeria for a UK company with no UK visa, usually as a self-employed contractor or as an employee of an employer of record. HMRC guidance says non-UK residents don't pay UK tax on foreign income, and the off-payroll (IR35) rules only apply where a UK tax or National Insurance liability exists. Your tax is normally dealt with in Nigeria, and your contract, not UK employment law, is your main protection.

Is it legal to work for a UK company from Nigeria?

It is legal. No UK law stops a British company from paying someone in Nigeria for work done in Nigeria. UK companies buy services from overseas freelancers, agencies and contractors every day.

The legal questions that do come up are about the arrangement, not about whether it's allowed:

• On the UK side: whether the company has tax or payroll duties for you. Usually it doesn't, if you're non-resident and work abroad.
• On the Nigerian side: you earn income in Nigeria, so Nigerian tax rules apply to you. If you're an employee, Nigerian employment law also applies.
• Between you and the company: the contract sets your pay, notice, ownership of your work and which country's courts handle disputes.

There is one big limit. Being allowed to work for a UK company from Nigeria doesn't mean every UK remote job is open to you. Many ads say "Remote (UK)" because the company only has payroll set up in the UK, or because the role needs someone who can already work there legally. Those roles are closed to you unless you have UK right to work and live there. Our guide on why some remote jobs are not available to Nigerians explains these restrictions.

The four ways UK companies engage people in Nigeria

Nearly every Nigeria-based person working for a UK company fits one of the arrangements below. The offer letter or contract should tell you which one applies. If it doesn't, ask.

1. Independent contractor, engaged directly

This is the most common setup. You sign a contractor or consultancy agreement, send monthly invoices, and the company pays you in pounds or dollars. You're self-employed in Nigeria. You get no paid leave, pension contribution or sick pay unless the contract offers them, and you deal with your own tax.

2. Contractor paid through a platform

Here you're still a contractor, but the company uses a platform such as Deel, Remote or Upwork to issue the contract and pay you. You withdraw from the platform to a Nigerian account or a dollar wallet. Our guide to receiving dollar payments in Nigeria compares the withdrawal options and fees.

3. Employee through an employer of record

An employer of record is a company that legally employs you in Nigeria for the UK business. The UK company manages your daily work. The EOR runs payroll, deducts Nigerian tax and handles statutory contributions.

Deel's Nigeria EOR page, for example, lists the Pension Fund, the Industrial Training Fund and the Nigeria Social Insurance Trust Fund (NSITF) among the items it handles. It estimates the employer's statutory costs at about 14.5% of salary, including a 10% employer pension contribution. Payroll is monthly, in naira (Deel, as of October 2026).

The same page gives Deel's EOR fee as starting at $599 a month (about ₦815,800 at the CBN rate of ₦1,362 to $1 on 23 October 2026). The company pays that fee, not you. It's the reason some UK firms offer EOR employment only for senior or long-term roles and hire everyone else as contractors.

4. Employee of a Nigerian subsidiary

Some UK-headquartered groups have a registered Nigerian company. If you're hired into it, you're an ordinary Nigerian employee whose work happens to be for a UK parent. Nigerian payroll and employment law apply as they would at any Lagos employer.

What about being put directly on UK payroll?

It's rare. A UK company putting a Nigeria-based person on its UK payroll as an employee creates Nigerian employer obligations it usually isn't set up for. If a company offers this, ask how it will handle Nigerian tax and pension. A clear answer is a good sign. A vague one means you could end up with the paperwork. Our page on contractor versus EOR employee status compares the two main routes in detail.

Do you need a UK visa or right to work in the UK?

You don't need a UK visa to work for a UK company from Nigeria. Visas and right-to-work rules cover people working inside the UK. Your work happens in Nigeria.

UK right-to-work checks are changing, though, and you may still be asked for documents. From 1 October 2026, the Home Office expanded the right to work scheme beyond traditional employees to cover some other working arrangements. Its guidance tells organisations to apply the scheme's own criteria, not an IR35 decision or the employment-law definition of "worker", to decide who is in scope (Lewis Silkin, October 2026).

We couldn't find official text on how the expanded scheme treats someone working entirely from abroad, so HR teams may handle it differently. In practice:

• Expect identity checks (passport, NIN or proof of address) from the company, its EOR or its payment platform. That's normal onboarding.
• A UK-only role that asks you to prove your UK right to work isn't a role you can do from Nigeria. That's a real restriction, not a box to tick.
• Never pay a "visa fee" or "work permit fee" for a job you'll do from home in Nigeria. You don't need one, and this is a common scam (see our guide to spotting remote job scams in Nigeria).

Travelling to the UK while working remotely

Things change if you physically go to the UK. If you do any work while visiting, even answering tickets from a London hotel, the UK visitor rules and UK tax can apply. HMRC's guidance for people living abroad notes that if you're employed in the UK, your UK tax is worked out on the days you work in the UK (GOV.UK). Check what your visa allows on GOV.UK before you travel. If your company wants you to attend a team week in London, ask HR to confirm it's allowed under your visa.

If you'd like to move abroad and keep working remotely, a UK visitor visa won't do that. Look at the digital nomad visas other countries offer in our visa guides.

Does IR35 apply if you live in Nigeria?

Usually not. IR35 is only relevant when a UK tax or National Insurance liability exists, and a non-UK resident doing the work outside the UK normally has none.

What IR35 actually is

IR35, officially the off-payroll working rules, is UK tax law aimed at people who would be employees if not for a company in the middle. HMRC says the rules apply where a worker provides services to a client "through their own intermediary", usually a limited company called a personal service company (PSC). The rules make sure that worker pays broadly the same income tax and National Insurance as an employee would. For medium and large clients, the client usually decides the worker's status. For small clients outside the public sector, the worker's own company decides (GOV.UK, Understanding off-payroll working).

What HMRC says about non-residents

HMRC's Employment Status Manual is direct on this. It says the off-payroll working rules "can only apply where a UK liability to tax and/or NICs arises". Where a worker wouldn't be taxed because of their residence or where the services are performed, they aren't taxed under the rules either. It adds that a client doesn't need to consider whether the rules apply where there's no UK tax or NICs liability (HMRC ESM10020).

For a typical Nigerian contractor this means:

• You live in Nigeria and work from Nigeria: you're not UK resident and the services are performed outside the UK, so there's normally no UK liability and IR35 doesn't bite.
• You invoice as an individual: there's no intermediary, so the rules don't fit your setup in the first place.
• You spend long periods working in the UK: this is where it can change. Residence and the place of work both matter, so get advice.

Why a UK client might still mention IR35

Large UK companies often run every contractor through the same IR35 process. You might get a status questionnaire or a "status determination statement". That's an internal compliance step, not a sign you'll be taxed in the UK. Answer it accurately, and if the client concludes you're "inside IR35" while you live and work in Nigeria, point their finance team politely to HMRC's ESM10020.

This is general information, not tax advice. If you live part of the year in the UK, or you work through a UK limited company, speak to a UK tax adviser.

Will you pay UK tax?

Normally no, if you're not UK resident and do the work in Nigeria. GOV.UK states that non-residents "only pay tax on their UK income" and "do not pay UK tax on their foreign income". Pay for work you do in Lagos or Enugu is foreign income from the UK's point of view (GOV.UK, Tax on foreign income).

UK residence for tax is decided by the Statutory Residence Test, which mostly looks at the days you spend in the UK in the tax year (6 April to 5 April). Spending 183 days or more in the UK in a tax year is one of the automatic tests that makes you UK resident (same GOV.UK page). Short visits on their own won't usually make you resident, but the test has several parts. If you split your time between the two countries, read HMRC's guidance or get advice.

Your tax in Nigeria

Because you live in Nigeria, your UK earnings are dealt with under Nigerian tax law:

• EOR employee: the EOR deducts Nigerian PAYE from your salary before paying you.
• Contractor: nobody deducts anything. You're responsible for registering, keeping records and filing.

Our guide to tax for remote workers in Nigeria explains how the Nigeria Tax Act 2025 treats foreign income, the rates and how to file. Read it before your first invoice, not after your first year.

Which UK employment rights apply to you?

Very few, in most cases. UK employment law is mostly tied to working in Great Britain.

The leading case is Lawson v Serco Ltd, decided by the House of Lords in 2006. The court held that where the employee works is generally decisive, so UK unfair dismissal protection usually doesn't extend to work done abroad. The exceptions it described involve unusual, strong British connections, such as a British employer posting an employee abroad to serve a business run in Britain, or a British-run overseas base with no local community (Lawson v Serco, summary). A Nigerian hired in Nigeria to work from home in Nigeria is unlikely to fit either example.

What this means for each arrangement:

UK holiday pay, UK statutory sick pay, UK unfair dismissal claims and the UK minimum wage are unlikely to apply to you while you live in Nigeria. Don't count on them. Your contract has to do the work that UK statute does for London staff.

The contract: what to check before you sign

UK contractor agreements are often written in English law, and the clauses that matter most to a Nigeria-based contractor are easy to skim past. Our upcoming guide on UK employment contracts for Nigerian professionals goes through them in detail. These are the minimum checks:

1. Who you contract with. The name on the contract should be a real UK company. Look it up on the official Companies House register and compare it with the company's website and the person who interviewed you.
2. Your status. The contract should clearly state your status: contractor or employee (and if an employee, of which EOR or entity).
3. Currency and amount. Is pay in pounds, dollars or naira? Is it gross? Who pays transfer fees?
4. Payment terms. Check how many days after an invoice you're paid, how invoices are sent, and what happens if payment is late. "Net 30" means you wait up to 30 days after invoicing.
5. Notice and termination. Contractor agreements often allow termination with as little as a week's notice. Push for at least two to four weeks either way, and for payment for work done up to the end date.
6. Governing law and jurisdiction. Most say "England and Wales". That's normal, but suing a UK company from Nigeria is slow and expensive. Shorter payment cycles protect you better than a lawsuit you'll never bring.
7. Intellectual property. Check whether the company owns everything you create, including side projects. Narrow the clause to work done for them.
8. Equipment, data and confidentiality. Who provides the laptop? What security rules apply on your own devices?
9. Working hours. London is on GMT until late March, so Lagos is one hour ahead. A 9am to 5pm UK day is 10am to 6pm in Lagos in winter and 9am to 5pm in summer (BST). Put the expected core hours in writing.

Example (hypothetical): two offers for the same role

Example (hypothetical): Amaka, a Lagos-based data analyst, gets two offers from UK companies, each worth $2,000 a month (about ₦2,724,000 at ₦1,362 to $1, CBN rate of 23 October 2026).

• Offer A is a direct contractor agreement paid by bank transfer, with one week's notice and no leave. Amaka receives the full $2,000 less transfer costs, then has to set aside money for her own Nigerian tax, a pension if she wants one, and unpaid days off.
• Offer B is EOR employment. Her salary is set in naira, with PAYE deducted, an employer pension contribution, and statutory leave and notice under Nigerian law.

Offer A gives her more cash each month. Offer B gives her more security, a pension and payslips, which help when renting a flat or applying for a visa. Neither is automatically better. Compare them on take-home pay after tax and on what happens if the job ends suddenly.

Getting paid and practical setup from Nigeria

Contractors are usually paid by international bank transfer, through a payment platform, or into a foreign-currency account. EOR employees are paid in naira through local payroll. Before your first invoice:

• Make sure the name on your receiving account exactly matches the name on your contract. Mismatches cause failed or delayed transfers.
• Ask the company which payment methods it already uses. Many UK finance teams use only bank transfer or one platform, and won't add a new one for you.
• Keep every invoice, contract and payment confirmation. You'll need them for Nigerian tax, and to prove income for loans or visas.

UK roles often expect live calls during UK business hours, so plan for power and internet. An inverter or solar backup, plus two internet sources (for example a fibre or Starlink connection and a MiFi or phone hotspot), turns a power cut into a non-event instead of a missed stand-up.

Red flags that the "UK company" is not real

Scammers use the UK name because it sounds safe. Walk away if any of these appear:

• You're asked to pay for a visa, work permit, "UK tax clearance", training or equipment before you start.
• The contract has no registered company name or address, or the company number doesn't match the Companies House record.
• The interview happened only over Telegram or WhatsApp text, with no video call with a named employee.
• They send you a cheque or money to "buy equipment" and ask you to send part of it back.
• The pay is far above what similar UK roles advertise, for little work and no interview.

Our full guide to identifying fake remote job offers covers more patterns.

Frequently asked questions

Can a UK company legally hire someone in Nigeria?

Yes. A UK company can engage a Nigeria-based person as an independent contractor with no special licence. To employ you, it usually uses an employer of record or its own Nigerian subsidiary, which handles Nigerian payroll, tax and pension.

Do I need a UK work visa to work remotely from Nigeria?

No, not if all the work is done from Nigeria. Visas and right-to-work rules cover work done in the UK. If you travel to the UK and work during the visit, check the visitor rules on GOV.UK first.

Does IR35 apply to Nigerian contractors?

Usually not. HMRC's guidance says the off-payroll rules only apply where a UK tax or National Insurance liability arises. A non-UK resident doing the work outside the UK normally has none. IR35 also targets people working through their own limited company, which most Nigerian contractors don't use.

Will I pay tax in the UK if I work for a UK company from Nigeria?

Normally no. GOV.UK says non-residents don't pay UK tax on foreign income, and work you do in Nigeria counts as foreign income for UK purposes. You'll deal with tax in Nigeria instead.

Can I sue a UK company if they don't pay me?

In theory yes, under whatever law and courts your contract names, often England and Wales. In practice, cross-border claims are slow and costly. Short payment cycles, milestone payments and paying through a platform with dispute processes protect you better.

What does "Remote (UK)" mean on a job advert?

It usually means the company will only hire people who live in the UK and can already work there legally. A Nigeria-based applicant generally can't take it, even though the work is remote. Look for adverts that say worldwide, EMEA or Africa, and confirm on the live ad. Our guide on what EMEA means in a remote job description explains the labels.

Is a UK contractor role worse than an EOR job?

Not necessarily. Contractor roles often pay more cash each month but come with no paid leave, pension or meaningful notice. EOR employment adds Nigerian statutory protections and payslips, but the company's higher cost may mean a lower salary offer. Compare both on take-home pay and security.

Do UK holiday pay and sick pay rules cover me?

Probably not. UK employment law is generally tied to work done in Great Britain, as the Lawson v Serco decision confirmed. Your leave and sick pay depend on your contract and, if you're an EOR or subsidiary employee, on Nigerian law.

Key takeaways

• A Nigerian can legally work remotely from Nigeria for a UK company, and no UK visa is needed for work done in Nigeria.
• Most arrangements are direct contractor agreements, contractor payments through a platform, or employment through an employer of record.
• HMRC says IR35 only applies where a UK tax or NICs liability arises, which a non-resident working in Nigeria normally doesn't have.
• Non-UK residents don't pay UK tax on foreign income. Your tax is a Nigerian matter, and as a contractor you handle it yourself.
• UK employment rights rarely reach people working abroad, so your contract's notice, payment and IP clauses are your real protection.
• "Remote (UK)" roles are usually closed to Nigeria-based applicants. Check the live ad for where applicants may live.

Next steps

Start with roles where living in Nigeria is clearly allowed. Each listing on WorkRemote's remote jobs board shows the company, its website and where applicants may live. After a search, you can save it as a free daily job alert. Before applying to UK roles, read our guide on adapting your CV for UK remote jobs. When an offer arrives, compare it with our explainer on contractor and EOR arrangements. If you'd like a person on our team to rewrite your CV for UK employers, that's part of Premium, explained on our CV review page.

Sources

• ESM10020: off-payroll working legislation, application to deemed employments, HMRC Employment Status Manual (GOV.UK)
• Understanding off-payroll working (IR35), GOV.UK
• Tax on your UK income if you live abroad, GOV.UK
• Tax on foreign income: UK residence and tax, GOV.UK
• Hire and pay employees in Nigeria, Deel
• Serco Ltd v Lawson, Wikipedia
• Employer's guide to right to work checks: further changes in the 1 October 2026 version, Lewis Silkin
• CBN exchange rates by currency