PAYE responsibility for an employer in Asia with a UK branch

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)?

Hi,

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

Thank you.

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?

Hi,

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

Tax on foreign income

Thank you.