2021 to 2022: Employer further guide to PAYE and National Insurance contributions
Please see 4.6.6 Coding for payroll purposes for non-resident employees who have never been resident in the UK.
You may need to provide a code number in the paying system.
Code ‘NT’ may be used where a business in the UK (or the UK branch or office of an overseas business) employs someone who’s non-resident, and the employee:
is working wholly outside the UK
has not been resident in the UK before
employee does not intend to and will not perform any duties in the UK
A full payment submission (FPS) is not required and there’s no liability for National Insurance contributions.
If the residency position of the employee or the place the duties are performed change so that the employee becomes liable to UK tax, you should immediately stop using code NT.
It appears if all criteria is met your employer can operate without HMRC instruction.