Inquiry Regarding National Insurance on Income from Foreign Employment

Dear Sir/Madam, I relocated to the UK on 5 Oct 2023, and lived in Hong Kong before that date. I am currently a tax resident in the UK. From 5 Oct 2023 to 31 Dec 2023, I continued to worked remotely in the UK for my Hong Kong employment. It was under a Hong Kong employment contract. This company has no presence in the UK, and the work I performed was entirely unrelated to activities within the UK. I will declare the salaries received from this Hong Kong employment during the period as foreign income in my self-assessment for the tax year 2023/24. However, I am uncertain whether the salaries mentioned above are subject to National Insurance contributions in the UK. If they are indeed subject to National Insurance, could you please advise me on the necessary steps to declare and fulfill any associated payment obligations? Thank you for your assistance.

Hi,

We cannot provide an in depth response on this forum, you should write into the department for a liability decision for both tax and National Insurance contribution (NICs) payments. Depending on your circumstances you may be required to pay both employers and employees NICs as well as tax on your UK income.

You can see information below if there is no UK company and so they are unable pay you via their payroll: 

PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)

For a liability decision please write to: 

PT Operations North East England,
HM Revenue and Customs,
BX9 1AN

Please include the following:
full name, National Insurance Number, date of birth, date you left/arrived in the UK - if applicable, most recent UK address, address abroad – if applicable, type of work you undertake, company name and address – UK and abroad, where your contract is held, how often you work in the UK, your normal working pattern (the days, weeks or months you regularly work).

Thank you.