HelpingHKers
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RE: Overseas income
Hi HMRC Admin 25, 32, This is shocking level of incorrect information from HMRC agents. If an individual works in the UK for a non-UK employer and the overseas company has no tax presence in the UK, they need to report the income on a DPNI scheme, not on a self-assessment tax return. If they report it on a self-assessment tax return, class 1 NIC would not be calculated. https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye20100 Also, if a UK based employee works in the UK, remittance basis CANNOT be claimed. If remittance basis is not claimed overseas workday relief cannot be claimed. https://www.gov.uk/government/publications/rdr4-overseas-workday-relief-owr/overseas-workday-relief-rdr4 How are taxpayers expected to pay tax correctly if HMRC staff gives incorrect information?