Working for Overseas Company in the UK

I work for a company that is solely based in the US but which has a cadre of personnel that work overseas for periods of time, often up to 3 years. As a dual national (UK and US), if my company needs me to work in the UK for a 3 year period, what tax and NI responsibilities will fall on my employer?

Hi,

If you will continue to be paid by your US employer, while working in the UK, you will need to declare your foreign income in a Self Assessment tax return.  
As you will no doubt need to declare your income to the IRS, you should claim a foreign tax credit for any tax paid in the UK on this income.  
As a UK resident, the UK would be entitled to tax this income first.  
You would have to contact the National Insurance helpline for advise on any National Insurance contributions payable.

National Insurance: general enquiries

Thank you.