Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 27 Jun 2023 17:49:12 GMT by
I am a UK based employee working from home for a non-UK based employer. A Direct Payment Scheme (DCNI) has been setup for paying my employee Class 1 NICs and the account has been issued as a business account with an Employer PAYE reference that I self administer using the HMRC Basic PAYE Tools software and Government Gateway user ID. This generates monthly income tax and NI charges that I must settle as the employee (as I have the income tax and NI liability), even though the letter I have from HMRC confirming the Employer PAYE reference for DCNI purposes states that, "you must report and pay Income Tax liability by completing a Self Assessment Tax return". I now have a problem because my personal self assessment calculation is including the same income tax liability as is already being settled as explained above. I have a separate Goverment Gateway user ID for my personal tax account, and there is no method to link the employer and employee accounts together to explain that it is one and the same Income Tax liability. Therefore I am being double charged Income Tax. I have tried numerous times to get through to HMRC by phone and either get cut off or passed to another department who then cannot hep. I have also written to the BX91BX address and received no reply. Please help!
Posted Fri, 30 Jun 2023 10:51:36 GMT by HMRC Admin 20 Response
Hi Graham Hawkins,

You will need to include the tax paid on your personal tax return against the employment.

Thank you.
Posted Fri, 30 Jun 2023 14:23:51 GMT by
It worked! Thanks for resolving.

You must be signed in to post in this forum.