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Posted Wed, 10 Mar 2021 02:52:04 GMT by NTUK_2021
I just migrate from HK to UK and will be a new tax resident in the UK, However, I'll keep my current job in HK and work remotely from my UK home. My HK employer will pay my monthly salary in HKD to my HK bank account and will not collect any UK tax or national insurance contribution. I have the following questions: 1. will this be classified as my personal / overseas income for taxation? 2. I need to register the "Self Assessment" to declare this income? 3. As my employer will not involved in my UK taxation & pension collection, I should pay these by myself directly to HMRC after self declaration? 4. How about the employer's NI Contribution part? The overseas employer does not have an presence in UK, do they need to pay it?
Posted Thu, 11 Mar 2021 09:13:17 GMT by HMRC Admin 17

Hi,
 
If you are UK resident and working in the UK you will need to declare this employment income,  you will register to complete self assessment tax return and enter your overseas employment income in the employment section of the return (paper return sA100 tax return and SA102 employment)  you will be taxed in the UK on that income.  

See link  re. contact national insurance:

www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals.
 
National Insurance: general enquiries.

Thank you.
Posted Sat, 13 Mar 2021 04:29:41 GMT by NTUK_2021
Thanks for your advice! How about the employer's NIC? As the employer is not in UK, is the Employer portion NIC to be paid by employee (12% employee + 13.8% employer)? Thanks!
Posted Wed, 17 Mar 2021 11:55:57 GMT by HMRC Admin 5
Hello NTUK-21.

An overseas employer will not deduct UK NIC.
You can pay this yourself voluntarily but you will need to speak to the NIC helpline regarding this. 

Thank You.
Posted Fri, 25 Jun 2021 05:59:35 GMT by TonyLee888
Hi, I have same case of NTUK-21. "An overseas employer will not deduct UK NIC." => do you mean that my overseas employer is not subject (or is no responsibility) on the employer NIC. 'You can pay this yourself voluntarily but you will need to speak to the NIC helpline regarding this. "=> Does this means, as an employee, I have no responsibility to pay for employer NIC.
Posted Fri, 02 Jul 2021 13:52:37 GMT by HMRC Admin 20
Hi TonyLee888,

You will need to write into the following address so that we can make a liability decision for you: 

National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN

We will need the following information contained within the letter:
 
Your National Insurance Number
Your date of birth
Your most recent UK address
Your address abroad – if applicable
The type of work you do
Your company name and address – UK and abroad
Where your contract is held
How often your work in the UK
Your normal working pattern

If we decide that you are UK liable, an EU employer has the same responsibilities as a UK employer. These responsibilities include: 

Taking off employee contributions
Paying employer contributions
Keeping records
Sending of returns

You can act as payroll agent for your employer if the employer does not have a business in the UK. However, the taking off and paying the NICs is the employer’s responsibility.

For more help on how to do this you can phone our Employer Helpline on 0300 200 3200 (+44 151 268 0558 if phoning from outside of the UK).

Thank you.

 

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