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Posted Mon, 05 Feb 2024 17:54:57 GMT by
I am planning to move to UK to join my partner, but would like to keep working for my German company. I am eligible for a high skilled individual visa, so I can reside in UK. I am wondering whether my company has any obligations (i.e. do they need to register an office in UK or similar), in order to keep me as a remote working employee once I move?
Posted Wed, 07 Feb 2024 14:30:31 GMT by HMRC Admin 19 Response
Hi,

Your German employer does not need to do anything as far as HMRC is concerned. You will become resident in the UK for tax purposes, this means that the income from your remote work for the German company will be taxable in the UK. The tax treaty between the UK and Germany, allows HMRC to tax your German employment income, as you carry that work out, while physically, in the UK. You will need to declare your German employment income in a Self Assessment tax return each year.

You will need to contact the German tax authorities to let them know you will be permanently leaving Germany and find out how you ensure that your employment income is no longer taxed in Germany.

Thank you.
Posted Wed, 07 Aug 2024 14:54:24 GMT by SP20241980
Hi, I found this conversation very helpful. I am in a similar situation. A Germany-based company wants to employ me as a network administrator. I'll be exclusively working remote from my home in England. My salary will be paid out of Germany. Does the employer have to register with HMRC for PAYE and NIC purposes? If I understand the post above correctly, the could pay the full salary without any deductions. but I would have to declare my income fro the German company exclusively in a Self Assesment tax return. The employer would not have any contact with English tax law an National Insurance Contributions UK. Thanks for your help!
Posted Tue, 20 Aug 2024 10:47:04 GMT by HMRC Admin 19 Response
Hi,

The company does not need to register here and you would then declare all information on a tax return. You can see guidance here:

Tax on foreign income

Thank you.
Posted Fri, 06 Sep 2024 03:42:54 GMT by Katberg
Hello, I own agermsn gmbh and would like to emoyee uk residents. They will work remotely from the uk and will not travel to Germany for work purposes. Can I pay them on a german payroll? Am I responsible for their pension and NI contributions? Am I able to employee them as a contractor if they are working solely for my company or should I employ them? If they are employed can I pay them from a german payroll? Thank you in advance
Posted Tue, 10 Sep 2024 09:11:02 GMT by HMRC Admin 17 Response

Hi ,
 
We cannot comment on how you employ these worker, however you are able to set up a voluntary scheme in the
UK to allow you to deduct Tax and NI for these employees if you wish.

Please contact us on 0300 200 3200 and we can assist you with this .

Thank you .
Posted Mon, 21 Oct 2024 12:14:29 GMT by vkb
Hello, I am an EU citizen with settled status in the UK. I recently received an offer from a Cyprus company for a full time permanent role.As the taxes will not be managed by PAYE, I understand from previous posts that I will have to fill out a self assessment form end of each year. I have the following questions: 1. Do I have to pay monthly taxes and then end of the year declare self assessment form too? 2. How do I pay National Insurance in the UK if the employer pays me in full and leaves sorting out all taxes by myself? 3. They do not provide any pension schemes. So do I have to manage pension schemes myself in the UK? 4. Do I need to pay taxes both in the UK and in the EU? Kindly help.
Posted Wed, 23 Oct 2024 15:05:23 GMT by HMRC Admin 33
Hi,
Please see the link below.
Tax on foreign income: Overview
Thank you.
Posted Mon, 09 Dec 2024 19:59:59 GMT by aragab80s Ragab
Hi, I am in a similar situation:
I am a UK resident and will be employed by a German GmbH.
If I understood correctly: the GmbH does not have to register in the UK.
What is still unclear to me: Can I pay National insurance myself as an employee?
And what is the "voluntary scheme " you were referring to?
Thanks! 
Posted Thu, 12 Dec 2024 15:01:05 GMT by HMRC Admin 13 Response
Hi aragab80s Ragab 
Your employer is in the EU, they may need to register a PAYE scheme if any of the EU/UK Withdrawal agreements apply or if they have premises/offices in the UK.
If not you will need to set up a Direct Payment scheme in your name and account for NIC or your employer can voluntarily set up a scheme in their name. 
Please use the options available at Employers: general enquiries for further assistance.
Thank you.
 
Posted Sun, 15 Dec 2024 10:51:12 GMT by Andriana SAKKA
Greetings from Athens, Greece. I am a freelance translator currently collaborating with two publishing houses in Athens. I would very much like to move to UK and keep working as a freelancer from London. What are the specific requirements? Would I have to be taxed in the UK?
Posted Wed, 18 Dec 2024 18:04:00 GMT by A HElizabeth
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
Posted Fri, 20 Dec 2024 16:52:25 GMT by HMRC Admin 19 Response
Hi Andriana SAKKA,
If you are resident in the UK you will be liable on your income if remitted here. You can see guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you.
Posted Fri, 20 Dec 2024 18:44:04 GMT by Andriana SAKKA
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.

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