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Posted Wed, 22 Mar 2023 12:57:20 GMT by Potter
Hi, My employer is an overseas company (headquarter in Asia), with a UK branch. However, I work for the headquarter and they paid my salary. In other words, I'm not employed by the UK branch. Would like to know if the UK branch be subjected to pay NI class 1 (employer)?
Posted Mon, 27 Mar 2023 16:40:30 GMT by HMRC Admin 18

If on the UK payrol, the NI would be deducted at source.

Thank you.
Posted Thu, 30 Mar 2023 04:35:08 GMT by Potter
Hi, Thank you for your reply. So, if the payroll is on headquarter office in Asia, UK branch no need to declare anything to HMRC. Is my understanding correct?
Posted Thu, 06 Apr 2023 10:58:58 GMT by HMRC Admin 32

The employer would not need to declare anything but you need to show this as foreign income.

Tax on foreign income

Thank you.

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