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Posted Tue, 16 Jan 2024 18:31:52 GMT by S E
I live and work in the UK. I work from my home office in the UK as an employee for an employer in Switzerland. The employer does not have a branch in the UK. - Do I have to list this income in the Self Assessment under Income or under Foreign Income? - How do I pay National Insurance for this income? Do I pay this together with the taxes when I submit the Self Assessment after the tax year is over? - Do I pay the NI employee contribution and the employer contribution? Or does my Swiss employer have to pay the employer contribution?
Posted Fri, 19 Jan 2024 07:07:44 GMT by HMRC Admin 25 Response
Hi S E,
As a UK resident, your employment income from your Swiss employer, is taxable in the UK, under the tax treaty in place.
If you have paid any tax on this income in Switzerland, you will need to claim it back from their tax authority.
From a UK perspective, this income is foreign employment income and should be declared in a self assessment tax return.
Self assessment will calculate any income tax payable.
For National Insurance, you would need to contact the NIC helpline on 0300 200 3500 Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays.
National Insurance: general enquiries
Thank you. 

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