Working for a foreign employer with no UK presence - PAYE & NIC

I moved from Japan to the UK last summer with a Tier2 spouse visa that enables me to stay and work in the UK until the summer of 2024. When I got my visa, I paid my National Insurance Contributions (NIC) three years. I started working remotely for a Japanese non-profit organisation this May that has no presence in the UK. So far, the total employment income received from the organisation is around £20,000. I also received capital gains (around £10,000) and dividends (less than £50) from US stocks using an investment service in the UK since this May. I have no other income. Q1. Do I have to pay NIC again for working at the non-profit organisation? Q2. Do I have to operate PAYE to pay tax for my monthly employment income through the DPNI scheme? Can I pay the total tax for the employment income received from the organisation by 5 April through the Self Assessment by the end of July 2023? Q3. How do I have to pay taxes for the capital gain and dividends? Is this through the Self Assessment process by the end of July 2023? Many thanks,

Hi Bonito,

Please refer to guidance at:

Tax on foreign income

All income for 2022/23 should be declared on your tax return and you will need to register for Self Assessment.

Register for Self Assessment