Tat Long Ching

Thank you. I am a bit confused here. Is the National Insurance "will not be due" or "will be due" here.

HI, here are my situations: - Relocated to the UK on 5 Oct 2023 by BNO Visa, previously lived in Hong Kong. - Currently a tax resident in the UK. - Worked remotely in the UK for my Hong Kong employment from 5 Oct 2023 to 31 Dec 2023 under a Hong Kong employment contract. - The company has no presence in the UK, and the work performed was entirely unrelated to UK activities. I will declare the salaries from this Hong Kong employment as foreign income in my self-assessment. However, I am uncertain if these salaries are subject to National Insurance contributions in the UK. Requesting advice on steps to declare and fulfill any NI obligations.

Dear Sir/Madam, I relocated to the UK on 5 Oct 2023, and lived in Hong Kong before that date. I am currently a tax resident in the UK. From 5 Oct 2023 to 31 Dec 2023, I continued to worked remotely in the UK for my Hong Kong employment. It was under a Hong Kong employment contract. This company has no presence in the UK, and the work I performed was entirely unrelated to activities within the UK. I will declare the salaries received from this Hong Kong employment during the period as foreign income in my self-assessment for the tax year 2023/24. However, I am uncertain whether the salaries mentioned above are subject to National Insurance contributions in the UK. If they are indeed subject to National Insurance, could you please advise me on the necessary steps to declare and fulfill any associated payment obligations? Thank you for your assistance.