Working for overseas employer without presence in UK

I am writing to inquire shall I need to pay NI under the following circumstances: 1. I am UK residence under BNO VISA 2. I have an employment with Hong Kong Employer which do not have any presence in UK 3. The wages are paid through Hong Kong bank account. 4. the wages received are deducted under HK MPF scheme (some kind of retirement scheme) 5. I perform my duties using computer by remote to Hong Kong PC. 6. All duties I performed are not related to UK I understand I am liable for tax reported through self assessment, however I am not sure should I also liable for the National Insurance?

Hi,

Yes, you will also be liable for National Insurance. You can do this through your Self Assessment return or you can set up your own scheme. You can see guidance here:

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

Thank you.

Hi HMRC, May I ask further: a. how to proof the HK company is "no UK presence"? b. can this case select "DCNI scheme"? Is the difference between DCNI and DPPI as the income tax report monthly (DPNI) against (DCNI)? 

PAYE20090 - Employer records: set up employer record: DCNI scheme - direct collection (employee only NIC) - HMRC internal manual
 

 Thank you very much.

Hi 

If you are working in the UK for a non-UK based employer who has no presence in the UK, you will need to set up a Direct Payment scheme to report your earnings. 
You will need to report the salary before the pension deductions when processing the payroll. 
You have an option to set up a scheme for tax and NI (DPNI) or just NI only (DCNI). 
If you set up an NI only scheme, then you will need to register for self-assessment also as you will need to complete a self-assessment return to declare your income for tax purposes. 
To set the scheme up please call HMRC Employer Helpline on 0300 200 3200. 
Information regarding what we would consider a place of business in the UK can be found at paragraph 4.5 of CWG 2 2024 to 2025: Employer further guide to PAYE and National Insurance contributions

Thank you

Hi HMRC, I have got a similar situation with mycchkger and would like to ask further questions while completing my self-assessment. I have registered the DCNI scheme and operating the NI payments through PAYE Basic Tools for months, and this is the first time I need to submit and declare my income in self-assessment. Since DCNI scheme separates the payment of NI and income tax, my P60 doesn't contain any income payment and I could not fill in the box 1 in SA102. May I ask how should I complete the SA102 for declaring my income amount? Thank you

Hi
You can view your pay and tax details for the 2023/24 tax year on your personal tax account Personal tax account: sign in or set up. You can also contact HMRC for the details Income Tax: general enquiries

Hi HMRC, I worked for an overseas employer from 2023/04 to 2024/07 who has no presence in UK. Just now, i know i need to apply DCNI for the last financial year 2023-2024 but i opened a new company on June 2024 and registered PAYE for my new company as a director. In this situation, if i apply the new one for 2023-2024 to pay back last financial year NI as self-employed, is it okay? Thank you

Hi, Yuki Chan,
May I ask that you call our Employer Helpline on 0300 200 3200 and they will be able to help you set up a PAYE Direct Payments procedure for the paying of National Insurance contributions.
Thank you.