NI for non-UK Tax resident

I am a BNO visa holder and I first moved to the UK in July 2023. In this tax year, I stayed in the UK for 119 days and I will not return to the UK until next tax year. After doing the SRT test, I am not tax resident of the UK in this tax year, however I am having employment income from my job in Hong Kong during the period when I am staying in the UK. In this case, do I need to pay NI?

Hi dimmyuk,
Based on the information you have provided, as you are potentially a non-UK tax resident in the tax year after a SRT test, you would therefore not be subject to UK NI as you had overseas employment.
If you have overseas employment you need to do a Self Assessment tax return in the future.
On your tax returns with the option to be self-employed if there is no UK employer.
If there is a UK employer, you will be subject to the PAYE processes.
If you wish to discuss this, please contact the NI helpline as below and upon your return to the UK.
National Insurance: general enquiries
Thank you. 

 

Can you please clarify the statement "If you have overseas employment you need to do a Self Assessment tax return in the future"? Do you mean I need to do Self Assessment tax return in this tax year or next tax year? Since this tax year I am a non-UK tax resident, do I still need to do Self Assessment? Besides, please also clarify the statement "On your tax returns with the option to be self-employed if there is no UK employer". Since I am currently having an employer in Hong Kong, if I need to do Self Assessment, do I need to state that I am self-employed since my employer is not a UK employer? Thank you for the clarification in advance.

Hi dimmyuk,
Yes you need to declare this.
Please see guidance here: 
Tax on foreign income
Thank you. 

Hi HMRC, Thanks for the reply. I check the "Tax on foreign income guideline" and it said that "Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income". Since my income is from my employer from Hong Kong and I got paid from Hong Kong, this is my foreign income. Can you please clarify if I need to declare in this tax year even I am a non-UK tax resident? Thank you very much.

Hi dimmyuk,
You would not declare this income in a self assessment tax return, otherwise it will be taxed.
Thank you.

 

I am not a tax-resident in the tax year 2023-2024, and I was never a tax resident. I stayed in the UK for 119 days in 2023, and I plan to move to the UK for good in July 2024. Currently I am having 2 jobs in Hong Kong - one is employed and the other one is self-employed. The employment salary of these 2 jobs are all paid in Hong Kong. I planned to quit my employed job before I go back to the UK. Since I am not going to earn any employment salary from this job after I back to the UK, do I need to pay NI for this Hong Kong employed job for the period when I am in Hong Kong? I plan to keep my other self-employed job after I move to the UK. How should I arrange NI for this self-employed job? Thanks for your help.

Hi,

are only liable to UK National Insurance contributions when you are physically working in the UK.  
While you are working as an employee in Hong Kong you would not be liable to UK National Insurance. This is however a generalised answer as we cannot look into your exact circumstances. For a liability decision based on your specific circumstances you should write to us.

National Insurance: general enquiries

With regards to your self employment, you can find all of the information you need here:

Working for yourself

Thank you.