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Posted Tue, 21 Mar 2023 17:23:39 GMT by zxvr700
Hi, We own a London-registered UK limited company, and we are two non-resident directors/shareholders residing in Middle East. There is no physical presence in either the UK or Middle East, as all work is carried out online. We want to receive a salary from our company. Directors Info: *working wholly outside the UK *not been residents in the UK before *do not intend to and will not perform any duties in the UK. A forum in the HMRC community suggests that if we meet these criteria, we don't need to run payroll or submit Real Time Information (RTI) to HMRC. If we do, we would apply the "NT" tax code for No Tax and the "X" NIC category letter. Additionally, we wouldn't owe any UK personal income taxes. Forum Link: 1- If we choose not to run payroll, what is the proper method for receiving a salary? Should we simply transfer it to our personal accounts? Invoice the company for our services? 2- Furthermore, if we decide to implement a UK payroll, how can we file a self-assessment when we've been asked for a UK postcode and NI number during registration?
Posted Mon, 27 Mar 2023 16:36:58 GMT by HMRC Admin 10
If you meet the criteria then you wouldnt be liable for tax and NI therefore there would be no need to put this through payroll.
All we can advise if that you would be paid gross.
We cant advise how you should pay youselves and there may be other laws relating to paying money overseas.
If you wished to register for self assessment you would need to contact self assessment on  0300 200 3310.
Posted Mon, 27 Mar 2023 17:17:51 GMT by zxvr700
We meet the criteria, so according to your response is that we can transfer our gross salaries to our personal accounts without payroll and there is no need to register for PAYE. So as a non-resident director I need to deal with my country income taxes?
Posted Wed, 29 Mar 2023 12:51:18 GMT by HMRC Admin 10
If you meet the criteria there is no reporting requirements as far as PAYE is concerned however there may be other reporting requirements outside the scope of the employers office.

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