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Posted Sun, 24 Apr 2022 00:47:21 GMT by gorwai88
I am a tax resident in UK while working for an overseas employer. My overseas employer does not have any office, subsidiary or business of interest in the UK. I will be working from home and all my work is related to the business of my employer outside of UK, and there is no client or business interaction that happens in the UK. Under this situation, in reference to PAYE81610, am I correct to believe my employer has NO tax presence in the UK, and hence there is no need to operate PAYE (both withholding tax and NIC), while I still need to file my income similar to other foreign income? Thanks
Posted Fri, 29 Apr 2022 07:25:51 GMT by HMRC Admin 19

You would still need to file a Self Assessment tax return and declare the employment income under the foreign section.  

With regards to your National Insurance, please contact the National Insurance office to discuss your contributions.

National Insurance: general enquiries

Thank you.


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