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Posted Mon, 04 Mar 2024 15:33:25 GMT by Cherry Wong
Dear Sir, I'm a BNO visa holder. I will relocate to UK this year and my current employer (a Hong Kong company in Hong Kong) would like me to continue the job even I move to UK. My current company has UK presence, while it's totally independent with the HK company, as they are under the same Group but different companies. case 1: If my employer wants me to continue the current employment contract (with Hong Kong company) and pays me salary Hong Kong Dollar in Hong Kong Bank. Can I apply to pay the NI (monthly) and the income tax (monthly / annually) by myself while HK employer does not do anything about UK taxation? Any concern regarding the regulation? Case 2: If my employer informs the UK company and I sign the employment contract with the UK company (salary will be BGP in UK bank), but work for Hong Kong tasks. Can I pay the NI and income tax through PAYE? Any other thing need to concern? Thanks.
Posted Wed, 06 Mar 2024 12:18:09 GMT by HMRC Admin 19 Response
Hi,
  1. They can continue with this and you will need to report the income by completing a Self Assessment tax return.   
  2. If under PAYE, tax and National Insurance will be taken automatically.
Thank you.
Posted Wed, 06 Mar 2024 15:55:01 GMT by Cherry Wong
Thanks. For case 1, understood I need to report the income through the Self Assessment tax return annually. And, how about the NI? a) when (monthly or annually) and how should I pay the NI (employee) contribution? b) as the HK company (has UK presence) does not do anything for UK taxation, is there any concern for my employment/income without the NI (employer) part?
Posted Thu, 07 Mar 2024 09:15:13 GMT by HMRC Admin 25 Response
Hi Cherry Wong,
If reporting as self employment, you also need to register to pay Class 2 National Insurance
Self-employed National Insurance rates
Thank you. 
 
Posted Wed, 15 May 2024 05:14:10 GMT by Cherry Wong
Dear HMRC, Can I ask for some follow-up questions regarding case 1 as below? Do you mean I can keep the current HK employment contact with the HK company (which has UK presence) and working remotely in UK? Except I pay the income tax and NIC employee part class 4, what else I need to pay / settle? And, is there no concern for such case without NIC employer part? Thanks a lot.
Posted Fri, 17 May 2024 10:10:27 GMT by HMRC Admin 25 Response
Hi Cherry Wong,
Yes you can.
You then need to pay the tax and NI yourself under Self Assessment.
Thank you. 

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