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Posted Thu, 24 Aug 2023 15:08:34 GMT by
Hello, An overseas Company (EU) that does not have a parent company in the UK would like me to help them set up a parent company in the uk. 1. I understand I could do this under 2 possible status : 1.1. Employee : employed by the overseas company with an overseas contract and an overseas salary paid in an overseas bank 1.2. Self-employed paid by the overseas company through a LTD company that I would set up in the UK. Is that correct? Would you recommend 1.1. or 1.2? 2. I understand that in case 1.1. I would have to to apply to the DPNI scheme either 2.1. With a self-assessment (and I would have to pay NICs myself) 2.1. With a DPGEN (and the company would to pay for my NICs Is that correct. 3. In any case the company would have to declare payroll through the PAYE scheme Is that correct? 4. In all cases the company would have to register at companies house and file tax returns. Is that correct? Many thanks in advance for your answer
Posted Fri, 01 Sep 2023 09:20:14 GMT by HMRC Admin 20 Response
Hi Manhue B,

We cannot advise or recommend how a business shoud be structured.  
Where an employee is UK resident and employed by a non-UK employer, which has no presence or premises in the UK, what has to happen depends on where the employer is based. 
An employer within the EU for example, may still have to register a PAYE scheme with us, as they may still be liable for employer National Insurance Contributions.  
While an employer outside the EU may not be liable, and therefore the employee may be required to register a PAYE scheme in their own name.  
As this can be a complex decision making process, I recommend calling the Employer Help Line on 03002003200 and speaking to one of our Technicians.

Thank you.

 

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