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Posted Fri, 05 Apr 2024 20:55:17 GMT by Rain Man
Hi I moved to the UK from Hong Kong and since the move, I continued to work for my HK employer by "work from home" in the UK for five months. My HK employer has no business nor established any office in the EU/UK and also not planned to have any in the future. May I know if I need to setup PAYE DCNI scheme to update these four months payroll. And then to pay Class1 NIC? Please clarify Many Thanks.
Posted Tue, 16 Apr 2024 13:52:13 GMT by HMRC Admin 5 Response
Hi

Please refer to PAYE20090 - Employer records: set up employer record: DCNI scheme - direct collection (employee only NIC) to see if this applies to you.

Thank you

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