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  • Overseas Employer Tax Presence and PAYE liability

    I am a tax resident in UK while working for an overseas employer. My overseas employer does not have any office, subsidiary or business of interest in the UK. I will be working from home and all my work is related to the business of my employer outside of UK, and there is no client or business interaction that happens in the UK. Under this situation, in reference to PAYE81610, am I correct to believe my employer has NO tax presence in the UK, and hence there is no need to operate PAYE (both withholding tax and NIC), while I still need to file my income similar to other foreign income? Thanks
  • Split Year Treatment Case 4 and 8

    Hi All I am little confused regarding case 8 and need some help, thanks in advance!! For example, let's say I permanently relocate to UK on August 1st and will live in a rental with long lease, and sell/rent out my place in our original country (i.e. my only home will be in UK starting August 1st), before that I have no ties in the UK and did not stay in the UK from Apr 6 to Jul 31. I think it's quite straightforward that I qualify for case 4 with the split year starting on August 1st. However, the tricky part is in order to secure a good rental home, my lease actually started on Jun 1st. (yes I will be paying 2 months rent but not be living there at all). Does this move my split year date to Jun 1st due to Case 8? I would not call that a "Home" given I am not even there, but technically it is a rental under my name. If this does indeed move my split year date to Jun 1st, then I wonder what about people with "Buy to Lets" but it is not rented out yet.