Paying NI for previous tax year 2021-2022

Hi HMRC Admin, I moved to the UK since 25 Mar 2022 through the BNO Visa and I am still working remotely in UK for the same Hong Kong employer and same employment contract. The Hong Kong employer has no presence in the UK and my salary will be paid to my HK bank account. As I only lived in the UK for 12 days which is less than 16 days in the tax year 2021-2022, I do not need to pay tax on 2021-2022 tax year and therefore I do not pay the NI for 2021-2022 tax year as well. However, I became tax resident in the current tax year (2022-2023) and therefore I am setting up the DCNI for paying the NI in the current tax year now and trying my best to pay the NI up-to-date. I would like to clarify do I need to pay NI on the days between 25 Mar 2022 to 5 Apr 2022 (12 days) i.e. to pay the NI since the first day I came to UK or I just need to pay NI starting from 6 Apr 2022 until now because I am not tax resident in tax year 2021-2022? Thank you very much.

Hi,

There are different rules for Tax and National Insurance (NI), so your tax residency status may not be applied to NI.  

If you are working in UK, you would normally pay UK NI. You may be exempt from UK 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 us at the following address:  

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.  

We will need to establish your liability position to determine if there will be a requirement to set up a direct collection NI payment plan.

Thank you.