Paying Tax as a Foreign UK resident with a Foreign Income

Hi, My wife is a non-UK national residing with me in the UK. Her company is a non-UK company (she works remotely) and they will be sending her salary to her UK bank account from a foreign account. I have looked at setting up a self-assessment account for her, but it requires a NI number, which she doesn't have (it's not listed on her BRP card). She has the right to work in the UK, so that's not an issue. But they seem to be making it oddly difficult for her to actually register to pay any tax. Any advice?

Hi Liam Jennings,
You can submit  the manual registration form with no National Insurance number :
Please see guidance here:
Register for Self Assessment if you are not self-employed
Thank you.