UK sole trader employing US citizen to work remotely from US

Hi. I'm a freelancer sole trader living and working in the UK. I want to have a US citizen, who lives in the US, to remotely work with me from the US. Few questions: What do I need to do from my end, and what does the US person need to do from his end, to enable this? Does the US worker pay income tax only in the US? Do I need to manage any PAYE/tax obligations for the US worker, or does he do that all on his end? Do I include the payments I make to the US worker as expenses on my self assessment? Thanks.

Hi kakolukia,
Please visit 2023 to 2024: Employer further guide to PAYE and National Insurance contributions and go to sections 4.5 and 4.6 for information on this.
Thank you.