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Posted Tue, 12 Sep 2023 15:28:48 GMT by Colin Anderson
Hi, I have had a DPNI scheme set up as my employer is overseas. When the scheme is set up I assume that HMRC send the details of the new employer to TPR so that TPR can contact the employer with the letter code and duties date. So, my first question is : Under the DPNI scheme who is the employer? Me, as the PAYE reference and Accounts office reference, and my personal HMRC portal shows me as my employer, or. the overseas company who actually are my employer? Second questions : If it is me who is the employer notified to TPR then do I need to set up a workplace pension, even though I am not actually my employer and I already have a private pension. Just for your info I contacted HMRC and TPR about this and they had no idea how to handle this issue, and could not advise me what I should do regarding pension obligations of my real employer or my DPNI based employer. Any help would be great. Also, my payments shall come from my overseas employer direct to me, including Er pension contributions and my Ee pensions contributions taken as salary sacrifice. My private pension provider told me that they could not accept payments from a personal bank account without applying tax relief. So this is a problem as Ee and Er will not be eligible for tax relief. Does anyone know what to do in this situation. HMRC and TPR had no idea.
Posted Fri, 15 Sep 2023 12:27:50 GMT by HMRC Admin 10
A DPNI scheme is set up in the employee's name as the non-Uk based employer is not liable to pay employer Class1 NIC or deduct income tax.
The DPNI scheme therefore enables you (as the employee) to account for your own Income Tax and NIC.
The Pensions Regulator defines the criteria to use when deciding whether or not to auto-enrol a worker as ‘whether the worker is working or ordinarily works in the UK.
However, the Direct Payment scheme is only for the use of an employee to account for Tax and/or NIC, so those scheme references can’t be used to auto-enrol.
Where a normal PAYE scheme is registered, HMRC notifies the Pensions Regulator, however this is not the case with Direct Payment schemes. Your overseas employer could contact the Pensions Regulator if they wish, as there may be some way for a foreign employer to auto-enrol without a PAYE scheme. Salary sacrifice payments to a registered pension scheme usually have to be paid directly by your employer to qualify for relief. As long as it is written clearly in your contract that you have given up the right to this money and your employer has confirmation you have paid this contribution to your pension provider, as far as HMRC is concerned, this would have no impact on your arrangement. If the pension provider is not willing to accept these contributions from a personal account, you will need to try to resolve this with them. Unfortunately, we would be unable to assist you further in that regard. 
Posted Fri, 15 Sep 2023 12:43:17 GMT by Colin Anderson
Hi Admin 10, thanks for the info.

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