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Posted Wed, 08 Feb 2023 15:16:16 GMT by thy030
I am in Hong Kong and I am working for the Hong Kong branch of an international company now. I will move to UK in coming few months and I would like to keep working for this company after I move to UK. The company has its UK branch. However, since my work is not related to the UK branch, I won't work in UK office and I simply won't make any revenue for the UK branch. Also my salary will still be paid by Hong Kong branch, therefore it is not an option to relocate myself into the UK branch based on this business concern. Based on this situation, is the UK branch has it's responsibility to operate my PAYE?
Posted Tue, 14 Feb 2023 14:49:53 GMT by HMRC Admin 2

No. You can work for a foreign employer while resident in the UK. Your income would be treated as foreign income and would require the completion of a Self Assessment tax return.  

Please read the guidance on residence, domicile and remittance here:

Residence, domicile and the remittance basis: RDR1

You would be affected by the decisions of the tests here:

RDR3 Statutory Residence Test

Thank you.

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