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Posted Thu, 09 Jan 2025 18:46:22 GMT by ST
Good afternoon, I will be moving to live in the UK while working remotely for my current employer in Italy (they don't and will not have a presence in the UK). I know my tax residency will be in the UK but I would like to understand what option I have to pay taxes: does my employer need to register for PAYE to pay income tax and national insurance? Or can I ask my employer not to apply taxes on my payroll so that I can pay both income tax and national insurance with a self assessment? Or what other options do we have? Moreover, I work as online marketing specialist in an e-commerce agency and part of my job is to issue quotes for online marketing services to potential Italian clients. When they accept they become clients of the agency, the agency then issues the invoices in the name of the agency. This will continue when I move to the UK, but I'll only be working for Italian clients and will not be looking to find customers in the UK. Does this mean my company needs to have a permanent establishment in the UK? Many thanks
Posted Fri, 24 Jan 2025 07:57:36 GMT by HMRC Admin 25 Response
Hi ST,
Your employer does not need to register or have a permanent establishement here and you can pay the tax and NI via your Self Assessment or opt for direct payment of NI.
Please see here:
PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
Thank you.

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