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Posted Mon, 21 Mar 2022 21:46:52 GMT by YF
Hi, I will be working from UK for a HK based company who has no presence in the UK. I would like to understand: 1) Could my employer hire me under the circumstances that I am working in the UK even they have no presence in the UK? If no, what do they have to do to complete the employment legally? 2) Could I enroll in the DPNI scheme? If yes, could you let me know the process please? Thanks.
Posted Tue, 22 Mar 2022 13:37:18 GMT by HMRC Admin 17

I am unable to answer an queries from an employers perspective. 

However any taxation queries you may have are dependant on your UK residency status. 

You can check this online at :

RDR3 Statutory Residence Test  . 

Also information regarding the DPNI scheme can be found at :

PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)     .

Thank you.
Posted Tue, 22 Mar 2022 14:00:49 GMT by YF
Hi, In regards to the DPNI, should I register it myself instead of my employer since they have no presence in the UK? Thanks.
Posted Tue, 22 Mar 2022 15:14:11 GMT by HMRC Admin 17

DPNI schemes are dealt with by our Employers Office. 

For any further information you can contact this department:

Employer PAYE and National Insurance: payments   . 

Thank you.

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