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Posted Thu, 15 Jun 2023 22:03:03 GMT by angelac
Hello, I am employed by a company in Hong Kong. I am working from home (in the UK) for this overseas employer. 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 National Insurance. 1. For class 1 employee NI, do I need to pay NI contribution by myself ? 2. Is my employer in Hong Kong liable for class 1 employer NI ? Thank you.
Posted Thu, 22 Jun 2023 08:56:12 GMT by HMRC Admin 25
Hi angelac,
Unfortunately we are unable to give a liability decision over the customer forum or by telephone.
You must put this request in writing:
 Please write to the following address:
PT Operations North East England
HM Revenue and Customs,
BX9 1AN

Include the following information:
•    their full name
•    their National Insurance Number
•    their date of birth
•    the date they left the UK – if applicable
•    their most recent UK address
•    their address abroad – if applicable
•    the type of work they do
•    their company name and address – UK and abroad
•    where their contract is held
•    how often they work in the UK
•    their normal working pattern (the days, weeks or months they regularly work)
This information will assist in our international caseworkers with the correct liability for UK national insurance contributions for you.
Thank you. 



 

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