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Posted Fri, 12 Nov 2021 14:08:58 GMT by wm lee
I have been in UK with BNO Visa for 4 months and continue to receive salary from a Hong Kong Employer under a Hong Kong Employment. The company has no business and no presence in the UK and my job is not for any company in UK. My employer will not operate PAYE for me. What sort of tax pay system shall I enroll for the income tax and NI. Do my employer and I need to pay both NIC1 and NIC2.
Posted Mon, 15 Nov 2021 14:04:55 GMT by HMRC Admin 17

You would need to consider DPNI scheme for tax and national insurance.

Guidance on this can be found here :

PAYE Manual    .

Thank you.
Posted Tue, 16 Nov 2021 04:13:02 GMT by Juhi Gupta
As a UK-based employer, can we issue an employment contract to Irish or Austrian citizens? how should we take care of their social security and payroll in such cases.
Posted Tue, 16 Nov 2021 11:39:17 GMT by wm lee
Instead of DPNI, could i pay the income tax by self assessment approach. While self assessment cannot cover NI, could the NI be paid by DCNI ?
Posted Wed, 17 Nov 2021 08:18:19 GMT by HMRC Admin 17

Juhi Gupta,
You can - if they are working in Foreign country then you will have to contact the tax authority in that country.

If working in the U.K. then look at CWG 2 para 4.5 Employees Coming to UK Summary.

Thank you.
Posted Wed, 17 Nov 2021 15:17:04 GMT by HMRC Admin 29

You can either do Self Assessment or DPNI. DPNI schemes are for tax and National Insurance.

If you do Self Assessment here, you may wish to speak to the National Insurance helpline for advice on contributions.

National Insurance: general enquiries

Thank you.
Posted Tue, 07 Dec 2021 11:30:43 GMT by Juhi Gupta We would like to refer your example 5 for ownership change, a takeover when the overall owner remains the same but the immediate owner changes Global Company G is restructuring. It owns 100% of Company A through a holding company (Company B). Company A is a sponsor licence holder. Global Company G establishes a new holding company (Company H) and transfers Company A to Company H. Global Company G still owns 100% of Company A through Company H. Refering to your example what in case Company B merge with Company G. Company G continue to hold 100% of Company A. Do Company A need to apply new sponsorship licence ?
Posted Tue, 07 Dec 2021 12:02:16 GMT by HMRC Admin 2

Sorry, we can only answer questions appropriate to HMRC on this forum.

Please contact UK Visas and Immigration for advice.

Thank you.

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