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Posted Fri, 25 Aug 2023 16:08:11 GMT by
Hi, I possess a British passport, although I was not born in the United Kingdom. I engage in remote work for my Hong Kong-based company, which means that my earnings are considered foreign income. I spend approximately half to two-thirds of my time in the UK, while the remainder is split between Hong Kong and other countries. In addition to the UK, I maintain a permanent address in Hong Kong. I am aware that I am regarded as a tax resident in the UK, but I would appreciate clarification regarding the necessity of paying National Insurance (NI). If it is not required, could you kindly inform me of the process for obtaining an exemption?
Posted Fri, 01 Sep 2023 09:17:38 GMT by HMRC Admin 20 Response
Hi Joe Chow,

Where a UK resident employee has an employer that is non-UK based, we have to consider if the employee needs to register a PAYE scheme in their own name and report their earnings and deductions using payroll software.  
There are a number of details we need to know.  
Therefore, please call the Employer Help Line on 03002003200 to discuss fully.

Thank you.

 

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