Ray

Hi HMRC Admin, I am going to start a business by opening a limited company. However, I am not sure what off-payroll working rule means to me (or the company). At the beginning, I will be the company owner and also a worker to provide services to client. Also, it's expected to have only 1 client in the foreseeable future. The client is an oversea listed company (a listed company in Hong Kong), who has no UK / Europe presence. Question 1: May I know whether I can operate as below? Client: Pay services fee to the limited company, say GBP 30,000 Limited Company: Pay salary to me (as a worker, and deduct tax & NIC), pay dividend to me (as a director) and pay corporate tax for the income Me as individual: Get the dividend and salary (after deducting tax & NIC) from the limited company. I will then submi self-assessment for filing other income. Question 2: what is the off-payroll working rule to the limited company and me as individual? Thank you very much in advance for your advice. Kind regards, Ray