Ben Langton

Hi Similar question to the above. I have an employee of an Australian tax resident company who will travel to the UK to work remotely for a period not exceeding 30 workdays and will have less than 90 UK days in total. They are tax resident of Australia but hold a UK passport. They will not be regarded as UK tax resident under the Statutory Residency Test. The company does not have a corporate presence in the UK. I understand under the Double Taxation Agreement that there is an exemption from employer payroll reporting as the conditions are met. I also understand there is a 52 week exemption from National Insurance obligations for the employee and employer. My question is; does the non-UK resident employer or employee need to submit any forms to HMRC to avail of these exemptions or are they applied automatically?