Work for overseas company while staying in the UK

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

Hi elsie,
This is foreign income.
Please see guidance here:
Tax on foreign income
Thank you. 
 

Thanks. How about NI? Shall I pay NI for the salary income from foreign employer (with no establishment in the UK)?

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

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?

Hi,
Yes, that is correct.
Thank you.