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Posted Thu, 08 Aug 2024 11:22:22 GMT by Payroll B Payroll B
Can you advice on what type of PAYE scheme we need to set up for an individual who is a Producer. Full details of this case are: - She is an Australian nation, working for a US production company in the UK (as the filming will be done her for about 6 months)... So in Summary, it's an Australian national citizen, working for a US employer in the UK. do we need a PAYE scheme to account for the tax charges. National insurance will not be relevant as this will be dealt with in Australia.
Posted Tue, 13 Aug 2024 11:01:10 GMT by HMRC Admin 21 Response
Hi Payroll B Payroll B,
Generally speaking if there is no UK employer and the employer is deemed as Rest of World which the US would be then a direct payment scheme would be approriate, either a DPNI for tax and national insuracne or a DCNI just for national insurance then tax wuld be collected via Self Assesment. However as you have mentioned producers and filmiing you may with to speak to the film and TV unit on 0300 123 2326.
Thank you.

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