Rick Charnley
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Paying a UK employee moving to Italy
Hi, We are a part of a group of companies, and have a UK national that is a tax resident in Norway, moving to Italy to establish a new office there. They will be under a temporary working visa for the first 90 days. They will be paid via our UK topco as part of this, but will not be visiting the UK and is no longer a UK tax resident (they will become an Italian tax resident from 1st January 2025 under their tax rules). How do we manage payroll taxes for the individual? I understand we may need a no-tax code, but what do we need to do?