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Posted Wed, 27 Apr 2022 12:02:33 GMT by mathilde
Hello, A French company (wholly overseas) is looking to employ me. They have no presence in the UK. I on the other hand would be working remotely from the UK, never in France. I've gone through the tax treaty between the UK and France and it looks like I'll stay a UK tax resident and taxes will be due in the UK. How can a company that has no presence in the UK pay taxes or NI contributions? Do they need to establish a subsidiary in the UK in order to employ me? Or should I go on their (French) payroll and they'd pay taxes in France? If there's a service I should contact to ask about this, please let me know. Thank you
Posted Tue, 03 May 2022 14:49:28 GMT by HMRC Admin 19

You are correct in surmising that, as a resident of the UK, you will be liable to UK tax on your Fench employment income. Given that your French employer will be unable to deduct Class 1 National Insurance contribution deductions from your salary, you will be required to pay your own National Insurance Contribution deductions to HMRC.

For advice on how to do so, please call our NIC helpline.                                            

National Insurance: general enquiries

Thank you.

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