Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 04 May 2022 18:57:11 GMT by smallfishba
Hi, I will move to the UK from Hong Kong and I will keep working for my current employer in Hong Kong remotely for one more month after I arrive in the UK just to properly handover my work. This employer has a subsidiary in the UK. Will this UK subsidiary be liable for operating PAYE for me and paying employer NI as well? Even for such a short period? Will I need to pay employee NI for that one month even though I won't be a UK tax resident yet?
Posted Tue, 10 May 2022 10:39:13 GMT by HMRC Admin 17

With regards to the Income Tax, your payroll department can advise you if they will be deducting tax for that one month. 

If they do, you may be able to claim under double taxation agreement if your still a non resident for the tax year for tax purposes. 

Form P85 is the application form for an NT tax code for the period :

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

 With regards to National Insurance, please contact the NI Helpline for advice :

National Insurance: general enquiries   .

Thank you.

You must be signed in to post in this forum.