I will be moving to the UK from Switzerland and become solely UK resident for tax purposes as of 1 February, falling under the split year treatment. However, I will remain employed by a Swiss employer for the months of February and March but will be on garden leave (employed but working less than 3 hours per day).
I will not be paying income tax in Switzerland for February and March, and will fill in a self-assessment for UK taxation for those months. However, my employer - who does not have a presence in the UK - will continue to deduct the equivalent of national insurance in Switzerland for those two months.
My understanding is that under the double-tax treaty, national insurance is due in Switzerland (place of employment). Will I still be liable for national insurance in the UK? How do I ensure I am not paying national insurance in both countries?