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Posted Tue, 21 Feb 2023 16:14:02 GMT by Yiwah
I have been working for a Hong Kong branch of a Company in Germany for many years. The Germany also has a branch in UK. I becomes UK tax residence recently and I continue to work for the Hong Kong branch on a work from home mode. I work solely for the Hong Kong Branch and won’t make any revenue for neither Germany office nor the UK branch. My salary is pay by Hong Kong branch. As Hong Kong branch will not change my employment to UK. Will the company in Germany or the UK branch require to pay employer secondary NIC for my employment in Hong Kong?
Posted Fri, 24 Feb 2023 12:23:27 GMT by HMRC Admin 2

The country you are resident in will have right to tax your income.  

You can find guidance on residence, domicile and remittance here:

Residence, domicile and the remittance basis: RDR1

Thank you.

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