Employee work remotely in UK for an overseas employer

Dear sir, I work for a HK employer when I was in HK. I moved to UK since last summer with BNO Visa and I am still working remotely in UK for the same HK employer and same employment contract. The HK employer has no presence in the UK and my salary will be paid to my HK bank account. Do I need to make NIC with my monthly overseas income? if yes, how? Thanks.

Hi,

To qualify for UK benefits you will need to pay National Insurance.

You can find guidance at:

National Insurance: introduction

As this income will be classed as foreign income you will need to complete a tax return.

Tax on foreign income

Thank you.

Thanks HMRC Admin. Let me put my question this way: Is it mandatory to contribute NI if I work for an overseas employer with no UK presence? If I give up UK benefits, is that mean I dont need to contribute NI in this case? I read the guidance but that didn't mention what should I do if my employer is in overseas. Good day to you. Thank you.

Hi,
 

Yes the NI  is manadatory. You pay mandatory National Insurance if you’re 16 or over and are either: an employee earning above £242 a week . Self-employed and making a profit of more than £11,908 a year .  Thank you.

Hello! I am in the same situation as you, almost. I came from Türkiye to study my masters here with tier 4-student visa. And my former employer in Türkiye wanted to hire me back. I know that I have 20 hours work permit so this will be on the contract. Now I am actually going to start working remotely with my salary paid to my Türkiye account and also the company does not have any presence in the UK, as well.. So in terms of the info provided in the website: ------------------------ You pay mandatory National Insurance if you’re 16 or over and are either: an employee earning above £242 a week self-employed and making a profit of more than £11,908 a year You do not pay National Insurance, but still qualify for certain benefits and the State Pension, if you’re either: an employee earning between £123 and £242 a week self-employed and your profits are between £6,725 and £11,908 a year ------------------------ It is a part time job and also because of Türkiye's very low currency value, the amount is between £123 and £242 a week. I don't know what self-employed means by the way but if I were a self-employed, it would still apply for this as well: "You do not pay National Insurance, but still qualify for certain benefits and the State Pension," In addition to all of these: Here it says that (https://www.gov.uk/tax-foreign-income/study-in-the-uk): You may need to pay tax on your foreign income in the normal way if you: are from a country without a double-taxation agreement for students (it seems that Türkiye has a double-taxation agreement for students so I guess I don't have to pay tax on my foreign income?) have other income that you do not bring to the UK (I do not have any other income apart from this job) bring it to the UK and spend it on things other than living costs and course fees (If I bring it, of course I will be spending this the living costs..) plan to stay in the UK as your permanent home (‘domicile’) ( I did not understand this.. I plan to stay in the UK after my graduation with the Graduate Visa?) Also it says: If you work in the UK Some double-taxation agreements mean you do not pay UK tax on your income if you work while you’re a student. So what should I do? I am fully confused. Should I apply as a self-employed and pay taxes for the income? Thank you! I would appreciate your help. Kind regardsa

Hi,

If you state you meet the conditions in the following guidance then you do not need to declare the income in order to pay tax on it.

Tax on foreign income

Thank you.

Hello! Thank you so much! Yes actually. I meet these conditions. But what about after graduation? Thank you, Kind regards,

Hi,

After graduation you are no longer a student so any income earned is taxable income and would be taxed accordingly.

Thank you.

I have the same situation with CliffKCLee. I also working remotely in UK for the same HK employer and same employment contract. The HK employer has no presence in the UK and my salary will be paid to my HK bank account. My question is: Do I need to make NIC with my monthly overseas income if I claim the remittance basis on my tax return in tax year 22/23? i.e. I will not bring the HK salary to UK Or can I apply for an exemption of paying NIC if I claim for remittance basis on my tax return in tax year 22/23? If yes, how to do so? Thanks for your help.

Hi CatLiz,

If you are claiming the remittance basis and not bringing the income to the UK, there will be no NI to pay.
Should you wish to pay voluntary contributions  please see guidance here:
Voluntary National Insurance
Thank you,