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Posted Fri, 22 Sep 2023 19:44:12 GMT by R P
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.
Posted Tue, 03 Oct 2023 14:23:44 GMT by HMRC Admin 32

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.

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