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Posted Thu, 21 Sep 2023 18:55:46 GMT by keikoo
Hello there, I have moved to the UK from Hong Kong and since the move, I continued to work for my HK employer remotely in the UK until now. My HK employer has no business nor established any office in the EU/UK and also not planned to have any in the future. My question is, in such situation, does my employer require to setup a business in the UK because and solely because I am working in the UK for them remotely? Will there be any permanent establishment risk as such the company may have "activities" in the UK to create a taxable presence from a corporate tax perspective? And to clarify again, I am not here to explore and look for business opportunity in the UK and solely and remotely working on Hong Kong business operations. And also, since I get paid to my HK bank account (HK employee contract), but as a tax resident, I will also need to handle the PAYE using the DCNI scheme on my own, which is something that my employer does not need to involve. Please help to clarify. Many thanks
Posted Tue, 26 Sep 2023 12:30:09 GMT by HMRC Admin 17

As the work is undertaken in the UK, you need to declare the income here.

There is no need for your employer to set up a presence.

Further guidance is at :

Tax on foreign income   .

Thank you.

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