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Posted Tue, 14 May 2024 20:44:24 GMT by alextfchan
Hi, I just received a job offer from a Hong Kong based company. My employer does not have a UK office or presence of any sort, so I will be working fully remotely. In this case, do I need a PAYE account and how can I pay for the NI? Is it through the annual self assesment?
Posted Fri, 17 May 2024 09:35:52 GMT by HMRC Admin 25
Hi alextfchan,
You will need to register as self employed and pay this via your Self Assessment.
Set up as a sole trader
Thank you. 
Posted Sun, 19 May 2024 20:36:27 GMT by alextfchan
Thank you very much for your reply. I already register as self employed. But my new employee, they will need me to sign employment contract. So in this case, I can also use self assessment to report my income annually? Also I pay Class 2 and Class 4 NI?
Posted Thu, 23 May 2024 13:57:43 GMT by HMRC Admin 20
Hi alextfchan,
If you have a written contract with your Hong Kong based employer, then you are an employee.  
In a self assessment tax return, you would declare this income in the employment section (SA102) and the employment/self employment section of the foreign sections (SA106).  
If you do not have an employment contract, but will be working freelance, then you would declare the foreign income in the self employment section (SA103) employment/self employment section of the foreign sections (SA106).  
You will need to contact the National Insurance: general enquiries for advice on paying national insurance.
Thank you.
Posted Wed, 29 May 2024 11:40:20 GMT by alextfchan
Thank you! Just to confirm that i can either use SA102 or SA 106 to report the overseas employment income. Am i correct?
Posted Mon, 03 Jun 2024 11:33:39 GMT by HMRC Admin 19

If tax has been deducted you need to use both. If not, it is just the SA102.

Thank you.

Posted Mon, 03 Jun 2024 16:49:35 GMT by Agata Herra
The online account only lets me to view my employment history from the past 5 years, is it possible to access the data older than 5 years, and if yes, how to?
Posted Wed, 05 Jun 2024 10:24:59 GMT by HMRC Admin 21
Hi Agata Herra,
You can contact Personal tax on 0300 200 3300 to get this information.
Thank you.

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