If you are intend to do any of the following in the United Kingdom, please contact Risk Services at email@example.com or 642-5141:
- Hire a local to work for you as an employee
- Purchase or lease office or research space
- Purchase or lease an automobile
- Establish a long-term (over 90 days) or ongoing project
- Conduct a clinical trial
U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS
Foreign activities may trigger many U.S. laws, including:
- Import Controls
- Export Controls
- Tax Reporting
- Foreign Bank Account Reporting
- Country Embargoes and Targeted Sanctions
- Foreign Corrupt Practices Act
- Anti-Boycott Laws
Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2.
Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here. Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to the United Kingdom, consult the campus Research Administration Compliance Office at 642-0120.
Tax Reporting. The University and its employees may be taxed in foreign countries. The tax implications for operating in the United Kingdom may be found at the Internal Revenue Service’s United States-United Kingdom Income Tax Convention. For further clarification, contact the Controller’s Office at:
- firstname.lastname@example.org or 642-0031 for tax advising and unrelated business income tax coordination, or
- email@example.com or 642-1336 for foreign tax form processing
Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at firstname.lastname@example.org or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance.
Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.
The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122. Transparency International’s 2018 survey of perceived public sector corruption rated the United Kingdom at 81 out of 100 (11th of 180 countries reviewed).
Anti-Boycott Laws. The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.
For other compliance-related issues, refer to UC’s International Compliance webpage.
ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY
Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at email@example.com or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee.
Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts. Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.
AUTHORITIES IN THE UK HAVE UPDATED THE LIST OF INTERNATIONAL LOCATIONS FROM WHICH TRAVELERS DO NOT NEED TO SELF-ISOLATE UPON ARRIVAL. EFFECTIVE 0400 NOVEMBER 21, DUE TO A DECREASE IN CORONAVIRUS DISEASE (COVID-19) ACTIVITY, TRAVELERS FROM ISRAEL, NAMIBIA, RWANDA, URUGUAY, SRI LANKA, BONAIRE, ST. EUSTATIUS AND SABA, THE NORTHERN MARIANA ISLANDS, AND THE US VIRGIN ISLANDS WILL NO LONGER BE REQUIRED TO SELF-ISOLATE UPON ENTRY. OTHER INTERNATIONAL ENTRY RESTRICTIONS REMAIN IN FORCE. INTERNATIONAL PASSENGERS OF ANY NATIONALITY ARRIVING FROM NONEXEMPT LOCATIONS MUST SELF-ISOLATE FOR 14 DAYS UPON ENTRY INTO THE UK. HEALTH OFFICIALS COULD PERFORM SPOT CHECKS TO ENSURE COMPLIANCE. ALL INTERNATIONAL TRAVELERS ENTERING THE UK MUST FILL OUT A PASSENGER LOCATOR FORM PROVIDING CONTACT DETAILS AND THEIR TRAVEL HISTORY OVER THE PREVIOUS 14 DAYS. AUTHORITIES COULD REIMPOSE, EXTEND, FURTHER EASE, OR OTHERWISE AMEND ANY RESTRICTIONS WITH LITTLE TO NO NOTICE DEPENDING ON DISEASE ACTIVITY OVER THE COMING WEEKS.
Note: this page contains basic risk information. For more details, please contact the Risk Services Office at firstname.lastname@example.org(link sends e-mail).
If you are traveling to the United Kingdom on University-related business, please sign up for the University’s travel insurance program by going here. For more information on the travel insurance program, please go here.
Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic
The United Kingdom's health infrastructure is excellent. In a health emergency, dial 999 for emergency response.
Air pollution is a concern in London, Glasgow, and Portsmouth. If you have a chronic respiratory condition such as asthma, please consult a medical professional prior to your trip and carry appropriate medications.
Tick-transmitted diseases are on the rise in England. At-risk areas include Exmoor, the New Forest, the South downs, parts of Wiltshire and Berkshire, Thetford Forest, the Lake District, the Yorkshire Moors, the Scottish Highlands, and national parks. Wear long pants and long-sleeved shirts and consider using an insect repellent with DEET when walking in grassy or wooded areas.
The United Kingdom is generally safe and has a low violent crime rate. The police are highly reliable. However, pickpocketing, mugging, and grab-and-run thefts are common at airports, public transit hubs, and crowded streets. Criminal groups at tourist sites and restaurants may use distraction techniques to commit theft.
Cell phone fraud is a significant concern in the United Kingdom. Do not let strangers use your cell phone.
Criminal Penalties: You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned. Furthermore, some laws are also prosecutable in the United States, regardless of local law.
- You will be arrested if you bring pocket knives, blades, mace or pepper spray canisters, or any part of a gun into the United Kingdom. Please refer to the UK government publication Travelling to the UK, which details the items visitors are prohibited from bringing into the United Kingdom.
- Penalties against alcohol-related and other in-flight crimes committed aboard aircraft to and from the United Kingdom are stiff and are enforced with prison sentences.
Arrest Notification: If you are arrested or detained in the United Kingdom, ask police or prison officials to notify the U.S. Embassy immediately.
- The legal drinking age in the United Kingdom is 18.
- Scotland’s “drink drive limit” law was amended to a lower level (roughly .05 BAC) and is stricter than the rest of the United Kingdom (roughly .08 BAC). This means that driving after even one drink can result in a charge of driving under the influence.
- The United Kingdom has very strict gun control laws, and importing firearms is extremely complicated. Information on applying for a firearm and/or shotgun certificate can be found on the London Metropolitan Police Firearms licensing webpage. Licenses from England or Wales may not be valid in Scotland; please check with the appropriate authorities. For firearms certificates for Scotland, please check with Police Scotland.
LGBTI Travelers: There are no legal restrictions on same-sex sexual relations or the organization of LGBTI events in the United Kingdom.