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Posted Sun, 10 Mar 2024 05:40:57 GMT by AT202412
I am BNO visa holder and I will move to UK in February 2025 and less than 46 days for the tax year for 6 April 2024 to 5 April. If I am non-tax resident for the tax year, do I need to pay NI for the tax year?
Posted Mon, 08 Apr 2024 12:23:55 GMT by HMRC Admin 19 Response
Hi,

The general rule is that you pay National Insurance in the country where you physically carry out your work. Therefore if you are working in the UK you will be liable to UK National Insurance contributions. The only exceptions are if you hold a certificate issued from an overseas Social Security authority stating you will remain in their Social Security scheme. 

Thank you.
Posted Tue, 09 Apr 2024 16:48:15 GMT by AT202412
Thanks for your reply. How about I am still working for Hong Kong employment with my existing Hong Kong employer? I will work remotely. I have still paid the social security scheme for Hong Kong. Please advise
Posted Wed, 08 May 2024 11:10:00 GMT by HMRC Admin 10 Response
Hi
As per the previous answer from NI technicians, If you have a certificate showing you are paying social security in Hong Kong then you will not need to pay in UK. You may wish to call National Insurance on 0300 200 3500 and ask for an international casework to confirm.

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