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Posted Thu, 31 Aug 2023 10:28:02 GMT by
Dear Sir/Madam, My employer is a HK based company, it privately held a separate legal entity in France. My employment contract is under HK entity directly and salary is paid to HK bank in HKD. Does my HK company count as presence in UK for PAYE and Employer NIC? Thanks.
Posted Mon, 11 Sep 2023 13:52:44 GMT by HMRC Admin 19 Response
Hi,

If you are working in UK, you would normally pay UK PAYE and National Insurance contributions. You may be exempt from UK National Insurance (NI) if you are employed by a foreign company and they seconded you to work in UK. They may apply to the Hong Kong authority to allow you to remain subject to Hong Kong legislation during this posting.

In order for us to establish where your NI Liability would lie, you will need to write to:  

International Caseworker
PT Operations North East England
HMRC
BA9 1AN.

Please provide the following information: Full name, date of birth, UK NI number (if you have one), your current address in UK, name and address of employer in UK (or name and address of employer in Hong Kong if no place of business in UK), where your contract is held, contract dates and periods spent working in UK and the nature of the business.  

Thank you.

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