NI for salary paid by non UK employer

i just migrated to the UK from Hong Kong on 5th November 2022 and I earned salary income from my Hong Kong employer until 31th December 2022. For the hong kong salary earned between 5/11/22022 - 31/12/2022,do i need to pay NI? the total amount of salary for that period is HKD157,000 (equal to GBP 15722 according to the HMRC exchange rate). If yes, how should i register to pay back the NI for that period? thanks

Hi,

Under the terms of the double taxation treaty with Hong Kong, payment for work carried out there is only taxable in Hong Kong and you do not need to declare it in the UK.

Thank you.

Thank you. To make it clearer, for the period between 5/11/2022 and 31/12/2022, i lived here in the UK but continued to work remotely for my Hong Kong employer and i have paid income tax for this part of salary in Hong Kong already. And i am a tax resident of the Uk starting from 5/11/2022 ( the day i migrated to the UK ). Under this circumstance, shall i need to declare that part of salary (paid by my Hong Kong employer) for self assessment and NI ? That employment with my Hong Kong employer ended on 31/12/2022 . Thank you!

Hi
Yes this part will need to be declared. You can claim foreign tax credit relief for the tax paid in that period too.

Thank you! Can I further have your clarification on whether paying NI for that part of income is a MUST? If yes, how can I register to pay for that part of NI? (I have already registered for a NI number already.) I ask this question because I have called HMRC earlier and asking how to pay for the NI for that but the lady said I DO NOT need to(and also CANNOT) pay for it. If it is a MUST for me to pay the NI for that part, can I know the way for me to do so please? Thanks again!

Hi Alley Yim

We are unable to give a liability on UK National Insurance decision via this forum.

You will have to write to the department to request a decision.

Please provide all information about your employment and confirm whether the company you remotely worked for has a place of business in the UK,

If not you may have to register for a direct payers scheme and therefore you will pay both employers and employees Class 1NICs.

Thanks