Hiring international remote worker.

Hello! I would like to know the obligations of an employer hiring a non-UK resident international employee. If the employee has never been a UK resident, what information does the employer need to provide to HMRC? What Tax Code should be used, if any? If a tax code needs to be used, how should that be obtained? Kindly clarify. Thanks and regards.

Hi,

Please see our CWG2 booklet which covers all guidance on employing an employee from abroad - (Section 4.6 onwards)

2023 to 2024: Employer further guide to PAYE and National Insurance contributions                                                                                            

There are instances where no tax or NIC would be due and a NT tax code can be used but you must ensure that the employee meets all conditions detailed at section 4.6.6. 

Thank you.