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Posted Thu, 31 Mar 2022 18:42:05 GMT by Ravi Ramamurthy
Hi. I an in discussion with my prospective UK employer to for me to permanently work from Abroad (India) on UK payroll. I am an Indian Tax resident and will not be visiting UK anytime. I have never worked in UK before and hence I dont have any UK address or National Insurance number. Wanted to check how can my employer run payroll without deducting tax or NI - I read somewhere that we can request for a NT tax code, however regarding National Insurance there is no clarity as I have never visited UK and will not be visiting or working out of UK for my prospective employer anytime soon. Any help in this regard is appreciated.
Posted Mon, 04 Apr 2022 14:07:27 GMT by HMRC Admin 17

Hi,
 
Given the circumstances you have outlined, please complete form P85 to enable HMRC to decide if an NT tax code is appropriate.

As regards the NIC position, please refer to the guidance below: 

Employees working abroad  and :

Get your Income Tax right if you're leaving the UK     .             

Thank you.                      
Posted Tue, 05 Apr 2022 04:09:35 GMT by Ravi Ramamurthy
Hello - thank you for the note. However to clarify - I have never lived in UK and don't plan to come to UK - I will be a permanent remote worker directly joining a UK company from India. I don't have a UK address or a NI number, Form P85 is asking for NI number. Also form P85 says to fill this form only if I have lived or worked in UK - in my case both are not valid as I have not lived or worked in UK. I am not an UK employee going abroad - I will be an UK employee directly hired in India and will work in India (will never be a UK resident). Is P85 still required?
Posted Wed, 06 Apr 2022 15:03:06 GMT by HMRC Admin 10
Hi

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.

Thankyou.

Regards.
Posted Tue, 16 Aug 2022 19:11:34 GMT by Hinnah Asif
Hi, I have worked for my UK employer since October 2021 but moved to Spain in February 2021. Before February 2021, I was resident in the UK and had been since birth (1993-2021). I am now classed as tax resident in Spain and have permission to live and work here. What do I need to do to update my UK tax code? Am I liable for income tax and national insurance in the UK? Please advise.
Posted Thu, 18 Aug 2022 13:53:32 GMT by HMRC Admin 2
Hi,

You can find guidance here:

Living and working abroad and offshore forms

Thank you.
Posted Wed, 02 Nov 2022 00:53:50 GMT by Hong Nguyen
Hi, I was working in the UK before with a UK work visa and I was paid into my UK bank account on UK PAYE Payroll. However after Covid outbreak, I returned to my home country and work remotely from my home country abroad. My UK work visa expired when I returned to my country during Covid pandemic. In that case, could my UK company continue to put me on PAYE Payroll, deduct my income tax and NI and pay into my UK bank account as normal? (At that time, my UK work visa expired during Covid pandemic but I was still working remotely for that company from my home country. I didn’t need a UK visa because I was not physically present and working in the UK). I look forward to your clarifications and any help is much appreciated. Kind regards. 
Posted Fri, 04 Nov 2022 14:17:30 GMT by HMRC Admin 10
Hi
As you are now resident in your home country, possibly where you are domiciled, you will be taxable on your UK earnings in that country and not in the UK.
Have a look at this guidance on double taxation agreements.
Double taxation treaties: how they work
Double taxation treaties with the UK are reciprocal and can be found at:
Tax treaties
Have a look for your own country.
I cannot advise on national insurance in this forum.
Thankyou.
Regards.
Posted Fri, 06 Jan 2023 16:04:15 GMT by Alex
Hello, I am fully UK tax resident and I work for a company here in the UK, apart from being an UK citizen I am also an EU citizen. My job allows me to work remote without a problem and I am planning to go and visit some family relatives in Brazil, I am not a Brazilian citizen just my girlfriend is. I will stay there and work from there for just 80 days and from my own understanding the Brazilian government says that I become a tax resident there if "the individual live in Brazil for at least 183 days during a tax period" not my case as I just stay a maximum of 80 days. Moreover, I don't need any kind of visa to enter the country, up to 90 days I am visa free and I am classified as a tourist. Would there be a problem on the UK side or Brazilian side? Can I do my job as normal without having to worry about taxes or anything like that ? Thanks a lot!
Posted Thu, 12 Jan 2023 10:39:55 GMT by HMRC Admin 19
Hi,

HMRC cannot comment on Brazillian tax legislation.  

As you would be out of the UK for only 80 days, you would still be considered resident in the UK for tax purposes.  

You can still continue to work for your UK employer while outside the UK and your employer should continue to deduct tax and National Insurance as normal. Please note that there is no double taxation agreement with Brazil, so you could be taxed on your UK employment there as well.

Thank you.

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