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Posted Thu, 05 Sep 2024 19:27:38 GMT by elsie
Hi, I have a question about UK income or foreign income. if just moved in UK after 6 April. Before I arrived UK and I am not a UK tax resident before I moved in. Before I moved in, I lived and worked full time overseas. After I moved I, I still worked (part time or full time) for the overseas company as an employee and earned salary. I wonder if this salary is UK source or foreign income? Shall I report it in SA100 or SA106? Is there any NI payable as a result of this salary? Thanks
Posted Fri, 13 Sep 2024 10:21:01 GMT by HMRC Admin 25 Response
Hi elsie,
This is foreign income.
Please see guidance here:
Tax on foreign income
Thank you. 
 
Posted Sat, 12 Oct 2024 00:06:47 GMT by elsie
Thanks. How about NI? Shall I pay NI for the salary income from foreign employer (with no establishment in the UK)?
Posted Mon, 21 Oct 2024 13:58:50 GMT by HMRC Admin 34 Response
Hi,
Declaring as self employment, will charge National Insurance.
Declaring as PAYE you will need to pay this yourself:
PAYE20090 - Employer records: set up employer record: DCNI scheme - direct collection (employee only NIC)
Thank you
Posted Thu, 24 Oct 2024 15:35:42 GMT by elsie
I send a letter to HMRC to inform HMRC yesterday 23 Oct 2024. National Insurance Contributions and Employers Office HM Revenue and Customs BX9 1BX, UK I find it in "Employers: support for new employers" https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-enquiries-support-for-new-employers is that ok?
Posted Thu, 31 Oct 2024 10:27:43 GMT by HMRC Admin 19 Response
Hi,
Yes, that is correct.
Thank you.
Posted Sun, 03 Nov 2024 18:46:07 GMT by elsie
Thank you. How long shall I expect to hear from the NIC & Employer Office? Regards
Posted Mon, 04 Nov 2024 17:05:35 GMT by HMRC Admin 33
Hi,
You can find out when you can expect to receive a reply form HMRC here:  
Check when you can expect a reply from HMRC - GOV.UK
Thank you.
 

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