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Posted Wed, 06 Dec 2023 14:13:45 GMT by
Can a UK employment agency place a permanent member of staff into a role overseas, or do we require a licence for this? For example, a Hong Kong citizen being placed by a UK employment agency into a permanent role in Hong Kong?
Posted Tue, 12 Dec 2023 09:14:52 GMT by HMRC Admin 19
Hi,

If the individual meets the follow 3 points then they would not normally be liable to tax or NIC, so technically you would not need to report the payment.
  • is working wholly outside the UK
  • has not been resident in the UK before
  • employee does not intend to and will not perform any duties in the UK
You may also wish to contact the National Insurance team to discuss the NIC portion.

National Insurance: general enquiries

Thank you.

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