Attention required for non-UK presence oversea employer about employee remotely working in UK

Attention required for non-UK presence oversea employer about employee remotely working in UK Dear Sir/Madam, I am currently working for a HK employer which primary based in HK with an offshore office in France. I will move to UK with BNO Visa and continue working remotely in UK for same HK employer and employment contract. The HK employer has no presence in the UK, and my salary will be paid to my HK bank account in HKD. I expect I need to fulfill UK Tax and NI requirement, but I still have several questions below. 1. I will be under UK's or HK's law governace regarding to my HK employment? eg. Tax, Health and safety, NI, Labour Law... etc. 2. Since my payroll is in HK, I subjected to income tax in HK annually. Is the tax reporting and double tax agreement on annual basis instead of monthly PAYE? On behalf of my employer's concerns. 3. My remote working in UK, is it totally transparent to my employer as they have no UK presence? That means my employer just need to address the regulation in HK only. 4. If not, any action my employer should be taken and any area need to pay attention regarding to UK law and regulation? We want to avoid any surprise on breaking UK's law. Since my employer is small company, your answer is really appreciated! Many Thanks.

Hi.

Article 14(1) of the double taxation agreement between the UK and Hong Kong advises that salaries, wages and other similar remunerations paid to a resident of the UK,  are taxable in the UK, unless the work is carried out in Hong Kong.

From the date you move to the UK, you will be taxable in the UK, on your income from your Hong Kong employer.  We cannot comment on Health and safety, labour law matters in this forum.  You should discuss this with your employer.  You will not be taxable in Hong Kong on your employment while resident in the UK.  You would need to arrange for your employer not to deduct tax in Hong Kong.

You will need to register for self assessment, so that you can submit a tax return to declare your overseas income, taxable in the UK. See link below:

https://www.gov.uk/register-for-self-assessment

Thank you.