Long term remote working from Italy for a UK employer

Good afternoon, I may be going to spend some time in Italy with my partner, who is an Italian citizen, for family reasons. This may require spending up to or more than 183 days in Italy during the following year. As such, I may require a longer-term residence permit to remain in Italy, rather than a Schengen/Tourist visa. In this circumstance, would my UK employer still be able to pay me through their PAYE/Payroll system, and how would this work if I am effectively becoming tax resident in Italy? Would I need to apply for a No Tax PAYE code through the P85 form, and if so, at what stage of the process would I need to apply for this? Could I also check how the No Tax PAYE code works in practice - is no further tax deducted from the point in time that the code is applied, or does the employer continue to deduct tax until the end of the tax year, when a rebate may be sought by the employee? As I understand, the social security question would be dealt with in case through the A1 form? I would also like to check the steps that my employer would have to take in this situation. Many thanks for your help. Best wishes, 


Name removed admin.

Hi
Under the circumstances you describe, your UK employer should continue to pay you through the PAYE payroll system when you relocate to Italy.
If, due to the length of your stay in Italy, you become tax resident there (and you are required to pay Italian tax on your employment income) you can apply for a code 'NT' by completing form P85.
If appropriate, HMRC would then authorise your employer to operate code NT until such times as you return to the UK.                                  PAYE operation: international employments                                              
Get your Income Tax right if you're leaving the UK
Thankyou.

Thank you for this helpful response. Are you able to advise whether I would be able to continue paying social security in the UK, even in the scenario that I am tax resident in Italy? As I understand this can be arranged through the A1 form, if the relocation is by mutual consent with my employer and if the duration of the stay is under two years? Best, Chris

Hi Chris Davis,
Please refer to guidance here:
Voluntary National Insurance
Thank you.