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Posted Tue, 10 Sep 2024 09:17:59 GMT by Louise Shore
Hi I have worked for a German company for 14yr, under PAYE of their UK Ltd Subsidiary. They wish to close down the UK Ltd company to consolidate all subsidiaries under their German Company. Can they still run UK PAYE and NI for myself from their German company? Do they need to register for anything? Will I need to do a self assessment tax return? Can I still work under UK HR regulations? Any other information I should consider? As an alternative to this they have also suggested moving my contract to a Global Payroll provider using TUPE. However I wish to avoid this as I do not want a contract with a HR agency, especially after 14 yrs of loyal service Any help much appreciated
Posted Mon, 16 Sep 2024 07:39:06 GMT by HMRC Admin 17 Response

Hi ,
 
If the German employer has no UK premesis then they are under no obligation to operate a UK payroll, however they can
if they wish operate a UK payroll to pay over tax and NIC.

An alternative would be for you set up a DPNI or DCNI scheme which would allow you to run a payroll on their behalf and
report tax and NIC or NIC only.

We cant comment on working under UK regulations and this would be something that ACAS may be able to answer.

If you wish to discuss this in more detail please contact us on 0300 200 3200.

Thank you .

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