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Posted Tue, 09 Jul 2024 13:50:10 GMT by UKMoveE24
I am writing to understand if I will need to pay NI under the following circumstances: 1. US Citizen in the UK for >6 months as a dependent on a SW visa and paid the IHS as part of that visa application 2. I am working for a US company with no presence in the UK and am getting paid exclusively in USD in a US bank account 3. I will be a non-domiciled UK resident for UK Taxes 4. A portion of every US paycheck is being withheld for US Social Security Will I have to pay/be liable for national insurance if I am already having a portion of my pay withheld for US social security (in my understanding, the US equivalent of NI)? Please let me know if I am misunderstanding any aspects. Thank you!
Posted Mon, 15 Jul 2024 11:46:30 GMT by HMRC Admin 21 Response
Hi UKMoveE24,
If you have not provided a certificate of continuing liability to your employer/HMRC you will be expected to pay UK national insurance and tax on any income while you are living and working in the UK.
As per reciprocal agreement between UK and USA.
More information can be found on The best place to find government services and information.
Thank you.
 

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