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Posted Fri, 17 Nov 2023 20:12:48 GMT by
Next year I'll be taking a promotion, with my current employer, which will see me spend 75% of the year working in India. My employer is based in the UK, but also has a subsidiary in India (both are limited companies). My assumption is that I'll continue to be employed by the UK limited company, but work in India. I'm unsure if there would be any benefit for me to switch to being employed by the limited company in India. The role will likely last no longer than 12 months, at which point I'll return to the UK. It's very much a temporary role while we restructure and recruit to fill some gaps in the business and ensure it longevity. What are the tax implications while working abroad in India? Any advice is appreciated.
Posted Wed, 22 Nov 2023 11:29:00 GMT by HMRC Admin 20 Response
Hi johnhastings,
Your UK employer would need to apply for a direction to operate PAYE on an employee's earnings.  
Your employer can apply online at Apply for a direction to operate PAYE on an employee's earnings.  
Where the criteria is met, we can advised the employer how to treat tax deductions.  
If a S690 claim is approved, you will need to complete a self assessment tax return every year, so that you can declare your employment
income, including tax deducted and the income that is not chargeable to UK tax.
Thank you.
 

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