US employee working in UK with VISA D Business Mobility

We have a US citizen who is working for the US office but will now work for the UK office whilst in the UK on a VIDA D Business Mobility. Can we continue to pay him in the US as we are at present or would he need to be put on the UK payroll?

Hi
Please see 2024 to 2025: Employer further guide to PAYE and National Insurance contributions sections 4.5 and 4.6 re this.

Thank you for your response. I understand that the VISA provided is: GBM:SSW (f/k/a Tier 2 ICT) Would it be true that: Person can retain their employment with the home country entity - the US in this case Person does not need to be on the UK payroll for the UK entity but can just file a Self assessment? If persons accommodation and utility bills are being paid for in the UK by the employer, do these need to be reflected in the self assessment as a benefit or? Would be great if you could clarify the above. Thank you

Hi Raakhi,
You are  correct.
Yes the benefits would need to be declared and if on the UK payrol you will receive a P11D from your employer showing these.
You will include them on the employment section of the return. answer 'YES'  to receiving benefits and it opens other boxes for you to declare.
Thank you. 

Thanks for confirming the 3rd point. What about these remaining questions: Person can retain their employment with the home country entity - the US in this case Person does not need to be on the UK payroll for the UK entity but can just file a Self assessment? Thank you

Hi,

Yes to both questions. You can see further guidance here:

Tax on your UK income if you live abroad

Thank you.