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Posted Tue, 21 May 2024 02:59:20 GMT by Aus Company
We have one of our employees relocating to the UK and has advised that she will be a UK tax resident. I have read conflicting information on how we are to pay her once she becomes a UK tax resident. I believe that the Australian Company will not need to withhold tax in Australia and also does not qualify to withhold tax in the UK, so the employee would have to self-assess and pay the UK tax department herself. I also believe that they would have to pay their own superannuation and that the Australian company is not required to pay this directly to her fund. It appears that this arrangement would then become more of a contracting arrangement, in which case is public holiday pay, annual leave pay and sick leave pay still payable with this type of arrangement?
Posted Fri, 24 May 2024 09:07:13 GMT by HMRC Admin 25 Response
Hi Aus Company,
This would be dependant on any contract between the individual and the company.
For declaring the income, the individual should refer to:
Tax on foreign income
Thank you. 

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