Thank you for your reply. When HMRC document shows bullet points like the following, does it mean all the conditions must be met or any one of the conditions must be met?
Employees coming to work in the UK from any other country
You and these employees are exempt from paying UK NICs for the first 52 weeks of their employment here provided that:
- they’re not ordinarily resident in the UK
- they normally work outside the UK for a foreign employer
- they’re sent to work in the UK for a time by that foreign employer
- when in the UK they continue to work for that employer
I am a UK tax resident currently residing in the UK, and I am working remotely for an employer based in Hong Kong. This is the same employer I worked for before I relocated to the UK. I have been making my employee NI contributions through Direct Collection of National Insurance (DCNI).
Recently, an accountant advised me that due to the nature of my employment - having signed my employment contract in Hong Kong, following Hong Kong's public holidays, and contributing to a pension fund in Hong Kong - I might be exempt from paying employee NI. According to him, the contribution of employee NI in my situation is voluntary, and I could choose not to contribute if I do not require benefits such as the state pension in the future. However, this information contradicts what I have read on the HMRC website.
Could you please clarify whether employee NI contributions are mandatory for me under these circumstances?
I appreciate your assistance with this matter.
Hi HMRC Admin
I am filing my tax return and am in a similar situation.
May I further clarify that when you say "Article 14 suggests this income would remain taxable in Hong Kong", you are referring to the income before Eastern moved to the UK (April to July 2021).
On the other hand, should the income after he moved to the UK (Aug 2021 onward) be taxable in the UK because he is a UK tax-resident in year 21-22? Even though that income was earned by working remotely for his Hong Kong employer, he was physically present in the UK while producing his work so his work is still counted as "Duties performed in UK" and is considered as UK income. Is it correct?