HMRC Admin 10 Response

Hi
As your employer is within the EU and has no UK premises, you will need to establish if you meet any of the following: Withdrawal Agreements, Trade and Co-Operation Agreement or UK-Ireland 2019 Agreement. If none apply, then you, as the employee, can register for either a DPNI scheme (tax and employee national insurance only) or a DCNI scheme (employee national insurance only) and report your tax via Self-Assessment. If you fall within one of the agreements, then your employer is required to register for PAYE purposes. Your employer can either register for an NI only scheme (both employer and employee national insurance) and you would declare your tax via Self-Assessment or they register for a full PAYE scheme to report and pay any tax and NI contributions to HMRC. To register a PAYE scheme, you or your employer can contact the Employer Helpline on 0300 200 3200. If you need assistance in determining whether you fall within the agreements mentioned above, you can contact the International Caseworkers on 0300 200 3500. Unfortunately, we are unable to comment on whether your employer is required to pay anything in Germany. They would need to contact the appropriate German authorities. 

Hi
To register as an employer, you need to enrol for the Online Services as an 'Organisation'. This will allow you access to the business tax account, which includes PAYE for Employers. You will have a separate user ID & password to your personal tax account. Once you have received your PAYE references, you will add these to your Business Tax Account which will generate an activation code to be issued to your business address. Once you have activated the online account, you will be able to use your new user ID & password to send your payroll submissions via your payroll software. If you need any assistance with the online account, please contact the Online Services Helpdesk on 0300 200 3600. If you have not already registered for the Online Services as an 'Organisation' you can do so here: HMRC online services: sign in or set up an account

Hi
If you are completing the 'Apprenticeship levy submission form' on Basic PAYE Tools, then you should enter the total net levy due for the year-to-date. You may find step 6 of this guide helpful: the Apprenticeship Levy - calculate and report the levy allowance

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Please visit gov.uk and search for CWG2, then look for sections 4.5 and 4.6 to find information on how to deal with an overseas employee.

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Please write in to 
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom

providing your correct year-to-date totals to allow us to investigate.

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I am sorry the incorrect title has been added. To review/update if you contact  National Insurance: general enquiries

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If you hold British Citizenship, the certificate confirming this should be enclosed with the R43 to allow you to claim personal allowances. Please refer to the following hyper link-  Claim personal allowances and tax refunds if you live abroad (R43)

Hi
Unfortunately, we are unable to comment on employee tax codes via the Employer Forum. If HMRC has issued a new coding notice, this should be implemented as tax codes can change for a number of different reasons. If your employees believe there is an issue with their new tax code they will need to contact Personal Tax on 0300 200 3300. However, I can confirm that the basic personal allowance for 2024/25 will be £12570 with a tax code of 1257L. You can find this information online here: Tax codes to use from 6 April 2024