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Posted Tue, 16 Mar 2021 18:54:24 GMT by smallfishba
Hello I am going to work remotely from home (in the UK) for an employer in Hong Kong. The employer has no presence in the UK and any EC member state. I understand that I shall file my tax using self-assessment. I have questions for NI. 1. For class 1 employee NI, can I pay it using self-assessment or must I use DCNI scheme - direct collection (employee only NIC) as described in PAYE20090. 2. Is my employer in Hong Kong liable for class 1 employer NI. I couldn't find an article on HMRC website that explicitly says overseas employers with no UK presence are not liable for employer NI. However, the below article suggests that my situation would fall into "No employer in the UK", thus the employer in Hong Kong is not liable to pay employer NI. Am I correct? http://www.hmrc.gov.uk/gds/nic/work/embassy.htm Thank you.
Posted Wed, 17 Mar 2021 15:19:41 GMT by HMRC Admin 5
Hello.

The Hong Kong employer would not be subject to pay NI on your behalf.
In terms of paying NI in the UK you may wish to speak to the NI helpline in the first instance and then if you do need to consider the DCNI scheme then you would need to speak to the employers helpline regarding this.
Contact HMRC

Thank You.

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