Overseas Remote employee for a UK based employer

Hi Farhan Tariq

This forum is for general guidance only and cannot comment on specific scenarios.
However, as still employed by a UK company, you may want to review  a claim under double taxation relief - HS304 Non-residents — relief under double taxation agreements (2023)

Thank you

Hi seranatey,
The tax treaty that the UK has with Saudi Arabia (UK/SAUDI ARABIA DOUBLE TAXATION CONVENTION AND PROTOCOL), does not include employment.  
This gives the UK, the right to tax your employment income arising in the UK.  
If you require more information, we would suggest that you contact the PAYE helpline on 0300 200 3300 or via webchat at Contact HMRC, as you may need to provide addtional information.
Thank you.

Hi there! First of all, this forum is a fantastic idea - congrats on the initiative! I am also on a similar situation to most of the people here - and I did struggle to navigate similar situations. I am still facing questions about whether I need to contribute or not to NI in the UK when working remotely from another country (Spain, in which I am already paying contributions to their National Insurance through a different pathway). Context: I work for an UK-based company - and due to the nature of my job I can perform this fully remotely. On January 2022 I moved to Spain, I contacted HMRC, and filled out the P85 document. As I became a tax resident in Spain during the year 2022, I then filled out my taxes in 2023 (for the 2022 year) with the Spanish government. I then payed the required taxes on my income in Spain - and I requested a refund to HMRC of the PAYE taxes payed during the 2022 year (as I was not a tax resident in the UK) - and this refund was processed successfully. During that process, I was assigned a NT tax code, and my employee now pays my payroll without any PAYE. It has been since 2022 that I am also trying to sort out my NI contributions. I am still paying NI contribution on my payroll since January 2022. I don't want to pay volunteer contributions to UK NI, as I am already paying in the country I am living in. My questions are: 1) How can I stop paying NI contributions in the UK while working abroad? 2) Can I get a refund on the already (doubled) paid NI insurance contributions in the UK? Thanks in advance!

Hi HMRC Team, Thank you for all the help you are giving. I have lived in the UK all my life and I currently work for a UK based company where my salary is also paid into my UK bank account. My company is going to let me work abroad from Dubai; hence, I am looking to get the Dubai remote working visa and live there for a couple of years. Assuming I have already obtained tax residency in the UAE after living there for 6 months. Is it possible for me to not pay tax on my UK income after being in Dubai for a certain amount of time? If so how long would this take? I believe the question I am really asking is, can I renounce UK tax residency if I live and work in Dubai and my UK company still pays my salary into my UK bank account? Kind regards Elliott

Hi edavey,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

I have two people that could work for my Limited company from Argentina and/or Uruguay for my clients in Latin America. The one from Argentina is a UK citizen, permanent resident in Argentina. The other one could work for me from Uruguay or Argentina. Has never lived or worked in the UK. Is it possible for me to have them on payroll? They would pay their own income taxes in their country of residence. If it is possible, what would be the tax code I should apply for them? Do we need to pay for any employer or employee NI? Thanks

Hi Daniel,

We are unable to give liability decisions on this forum, if you believe you should not be paying national Insurance contributions (NICs) in the UK please complete the following application form:

Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822)

If this is the first time your employer has posted someone abroad then they should also complete the CA3821 application below.

Tell HMRC if you're sending employees to work abroad (CA3821)

If you are working in more than one EU member state then you should complete CA8421 application found below:

Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)

Self employed abroad CA3837 application:

Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily (CA3837)

Please note being a non UK tax resident is not the same as not being liable to pay UK NICs. Once we have given you a liability decision on whether you should remain UK insured then you may also be entitled to a refund of overpaid NICs.

Thank you.
 

Hi mlb74 Buscaglia,
Please visit CWG2: further guide to PAYE and National Insurance contributions
2023 to 2024: Employer further guide to PAYE and National Insurance contributions sections 4.5 and 4.6 for information on this.
Thank you.

 

Hi HMRC Team, Currently I am working on Skilled worker visa, I am paying all taxes and NI. Due to some personal reason, I will be going to India and work for the same employer and pay the same taxes and NI. Is there any problem? Can I work remotely for couple of months to take care of my parents.

Hi rajesh patil,
You would need to check your visa application letter as to whether this is allowable or not.
Thank you. 

hello , I am a UK citizen who started working abroad for a UK company on May 2023 and paid thru PAYE , from 6 April 2023 until 5 April 2024 I have spent only 82 days in the UK , I dont have a home there , no family as well , when did the residency test online it showed me as non UK resident anymore , In Feb24 moved to an other employer abroad and received my P45 , still not UK resident so far , how can I claim tax paid during last period with UK employer ?

Hi 

Please refer to Check how to claim a tax refund

Thank you

Hi team, I am currently a tax resident in UK working for a UK based subsidiary of an international firm. I am considering working remotely from a EU country. I would be a tax resident in that EU country and pay income and tax and social security taxes in full in that country. I might have to come to UK for a few meetings each year (say 3-5 times a year). In this situation would I be liable for income tax and national insurance taxes? Am I eligible for P85? Thank you,

Dear HMRC, I am a resident of the Bailiwick of Guernsey currently searching for and applying to remote jobs based in the UK, which I am planning to carry out remotely from my home in the Bailiwick. As these are two separate jurisdictions, please could you tell me how the tax and insurance system would work if I were to be employed remotely by a UK company, for both the employee and the employer? Kind regards, PJB

Hi,
Your UK employer would be required to add you to their payroll, so that your employment income is declared to HMRC.  
Your employer would need to contact HMRC and apply for a Section 690 direction to operate PAYE on a non-resident employee's earnings for work in the UK.  
You would not pay national insurance in the UK, but you may need to in Guernsey.
Thank you.

Hi mpenquiry Sousa, 

You can see guidance here:

Tax on your UK income if you live abroad

Thank you.

Hi , I am an Egyptian employee has an opportunity to be hired remotely from Egypt for an UK employer , do I should pay a taxes in UK beside my taxes on wadges in Egypt , also , what the payments should the employer paid for my join in UK . NB: I am resident in Egypt and I did not resident in UK I have no plan to be resident there in the future.

Hi ahmed khattab Manaa,
Please refer to:
Tax on your UK income if you live abroad
Thank you. 
 

Hi, I work as a lecturer at the University of Leeds and am currently on a skilled worker visa. I am planning to stay in Brazil for around 8 months per year for a couple of years due to a new project, with the acknowledgement of my department and without any compromise to my teaching and other academic duties. What would be the tax implications? Would this represent a cost to the university or impose any problems to my visa renew? Thank you so much.

Hi Guilherme Martins,
You will need to review the guidance at RDR3 and take the relevant tests, to work out if you will be tax resident in the UK or not.  (RDR3 Statutory Residence Test).  
There is no double taxation agreement between the UK and Brazil to cover employment income.  This means that potentially, you will be taxable in the UK and Brazil.
Thank you.