Posted: Sat Apr 30, 2022 4:38pm
Hi - Not a clear solution. She will pay tax in the country she receives income into e.g. Spain.
Re NI - and if a English company and they also pay into a pensions scheme, that may continue. It may depend on where and whom the contract of employment is between. If between an English resident and English company, that is clear. If she wishes to work in Spain then the company may not be too open to that as tax, rights and a lot of other things are different. If she has a contract with the (say) Spanish part of the company then it is plain sailing.
If she is working from 'a home' across a VPN then it would be very difficult for any party to say where you are, Tax then becomes UK based,
Just my experience, not an expert. Seek other help.
D