The Pandemic has introduced the idea of remote work to millions of UK citizens. Many look set to continue the trend after Covid is finally controlled. If you can work from home in the UK, logically you can work from anywhere. Companies may also realise that the same trend means you can hire from anywhere. This poses a threat to a UK tax system based on habitual residence. Multi-national companies can domicile in locations with competitive tax regimes. They can pay remote employees under that jurisdiction. The opportunity for the UK is to find a fair way to capture revenue from a remote expatriate workforce. This should be based on advantage, rather than draconian enforcement.