definition of "presence in UK" for a overseas company

Dear Sir, I'm working in a Hong Kong company and will move to UK later. The current HK company has a sister company in UK, but they are working independently and no linkage. i.e. ABC HK Company vs. ABC UK Company. And the HK company does not have office in UK. So, may I know if this is "presence in UK"? If my company wants me to carry the current job to UK and work remotely. May I know what taxation arrangement should I and my company fulfill (both NI and income tax, or if any others)? Thank you very much.

Hi

I am unable to 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 or employees NICs as well as tax on your UK income.

If the UK company cannot pay you via their payroll then you will have to register with HMRC and pay directly to us. 

You may wish to contact the UK company and request if this is something they can provide assistance with.

More information can be found on the www.gov.uk website: 

PAYE Direct Payments procedures; if your employer has no address in the UK and from earnings that are paid.


Thanks
 

Hi Cherry， i ma the same case to you , but i still don know the definition of "presence in UK" for a overseas company for sister company , so what can we do ? Paye or sole trader ? Thank You

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 or employees NICs as well as tax on your UK income. If the UK company cannot pay you via their payroll then you will have to register with HMRC and pay directly to us. You may wish to contact the UK company and request if this is something they can provide assistance with.
More information can be found here:

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 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.