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Posted Fri, 15 Dec 2023 19:12:00 GMT by
Hi, I'd like to hire an international student into my UK company to complete a short project, but I can't find how to deal with Tax and National Insurance Contributions for the situation. -their course has finished -they have never worked in the UK and do not have an NI number -their Student Visa (D-Student) allows them to work in the UK until mid-January '24 -they've accepted a full-time job in China that starts after their UK Student Visa expires -they'd like to go back to China asap and do not plan to return to the UK (the role is remote) If employment starts after they leave the UK, do they need to pay NIC? If they do not, does anything need to be specified in the NI field Full Payment Submission? What's the correct treatment? If they do, should they apply for an NI number right away? What happens if they leave before the NI number has been generated? How do I correctly identify the right the Tax treatment? I've looked at the new starter forms, but neither appear to be an exact fit for this stituation. Any help would be much appreciated! Thanks
Posted Wed, 10 Jan 2024 15:45:50 GMT by HMRC Admin 20
Hi bluberry_PI,
For the circumstances you have explained. If you are employing a non-UK employee, they are not to be added to your UK payroll at all.
They will be an overseas employee and that person is subject to their own countries tax and equivalent NI processes.
As they are receiving an income effectively from abroad now that is outside of the UK, they will need to contact those countries relevant department.
As a company you are paying someone for their services not as an employee for UK terms.
Thank you.
Posted Wed, 24 Jan 2024 13:43:56 GMT by
Hi HMRC Admin 20, Thank you for your reply. They were in the UK studying on a student visa that permitted them to work in the UK, but only as an employee and not as a contractor. On calls with various departments across HMRC (NI, PT, Tax for employers), I'd been advised that they should be on UK payroll, so we set them up as an employee. However, there wasn't a conclusive position on Tax and NI from those phone calls. The PT department requested some futher details to establish this, which I sent to them in December. I've not heard any response from them since. Given your guidance here conflicts with what I was previously told, how can this be reconciled? Can we use an NT tax code? Many thanks.
Posted Fri, 26 Jan 2024 15:30:33 GMT by HMRC Admin 20
Hi bluberry_PI,
If you have been advised to place them into the payroll for their time in the UK without an actual NI number, a temporary one will be assigned for tax and NI to be paid.
If we have requested more information a reply will be issued in due course at department timescales.
Until they receive a national insurance number the taxes helpline should be able to advise you on the appropriate tax code that applies.
When they leave the UK that is when the situation will change as they will need to advise us that they have left the UK.
Number - 0300 200 3300
Overseas - +44 13 5535 9022
Open - Monday to Friday: 8am to 6pm, Closed on Saturdays, Sundays and Bank Holidays.
Thank you.

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