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Posted Mon, 02 Jan 2023 19:50:33 GMT by Darren Murphy
I have been the director of a UK limited company since 2014. I am a UK national and was until recently a UK resident. I have since moved permanently to Germany. I do not work at all in the UK any longer. I continue to pay income tax, PAYE and national insurance in the UK, as the director of the UK limited company. I would, however, like to transfer all of my tax obligations to Germany, if possible, to make the administration easier. Primary question: What are my UK income tax, PAYE and national insurance obligations, now that I am living and working abroad permanently?
Posted Mon, 09 Jan 2023 12:22:59 GMT by HMRC Admin 32

Your UK employment income will now be taxable in Germany and not the UK. Your employer would need to contact HMRC to seek a direction to operate PAYE. Your employer or their agent can do this by completing the online form here:

Apply for a direction to operate PAYE on an employee's earnings

National Insurance contributions is a separate matter outwith HMRC. You would need to contact the contributions agency on +44 19 1203 7010, as they will be able to answer queries regarding national insurance status and entitlements, pension status and health care provisions for people under United Kingdom pension age who live or work abroad.

Thank you.

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