Cherry Wong

Hi HMRC, May I ask further: a. how to proof the HK company is "no UK presence"? b. can this case select "DCNI scheme"? Is the difference between DCNI and DPPI as the income tax report monthly (DPNI) against (DCNI)? 

PAYE20090 - Employer records: set up employer record: DCNI scheme - direct collection (employee only NIC) - HMRC internal manual
 

 Thank you very much.

Dear HMRC, I will relocate to UK from Hong Kong on the coming early October 2024, and will start the job to a HK company (no UK presence) from Nov 2024. Could you advise below if it's correct or wrong: 1. I need to setup NI account to pay the employee NI monthly 2. Because the HK job work salary will be required to pay the mandatory MPF (a kind of pension, 5% from monthly salary), should I use the salary before OR after the MPF deduction to fill as my monthly income to both employee NI and income tax? 3. I will be tax resident during the 2024-2025 and so need to fill the self-assessment in 2025 after 6/Apr/2025 4. As I'm not lived in UK for the whole tax year (6/Apr/2024 - 5/Apr/2025), so can I apply the "split-year treatment" for the tax self-assessment and report? 5. How to proof the HK company does not have "UK presence"? Thank you very much.

Dear HMRC, Can I ask for some follow-up questions regarding case 1 as below? Do you mean I can keep the current HK employment contact with the HK company (which has UK presence) and working remotely in UK? Except I pay the income tax and NIC employee part class 4, what else I need to pay / settle? And, is there no concern for such case without NIC employer part? Thanks a lot.

Dear HMRC, If I am a service contractor to provide IT services for a HK company (not sure if it has UK presence or not) and locating in UK. As a sole trader, could you advise if below are correct or any missing? 1. as i just provide services to one company, is it eligible as a "sole trader"? 2. do i need to receive the payment (from the HK company i served) in my business bank account or any personal account will be fine? 3. for point 2, does it require to have the bank account in HK or UK, any concern? 4. setup/register as sole trader (self-employer) (https://www.gov.uk/set-up-sole-trader) 5. what kind of NIC, tax are required? 6. should the above perform in the self-assessment? Monthly or annually? Many thanks. 


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Dear Sir, I'm working in a Hong Kong company and will move to UK later. The current HK company has a sister company in UK, but they are working independently and no linkage. i.e. ABC HK Company vs. ABC UK Company. And the HK company does not have office in UK. So, may I know if this is "presence in UK"? If my company wants me to carry the current job to UK and work remotely. May I know what taxation arrangement should I and my company fulfill (both NI and income tax, or if any others)? Thank you very much.

Thanks. For case 1, understood I need to report the income through the Self Assessment tax return annually. And, how about the NI? a) when (monthly or annually) and how should I pay the NI (employee) contribution? b) as the HK company (has UK presence) does not do anything for UK taxation, is there any concern for my employment/income without the NI (employer) part?

Dear Sir, I'm a BNO visa holder. I will relocate to UK this year and my current employer (a Hong Kong company in Hong Kong) would like me to continue the job even I move to UK. My current company has UK presence, while it's totally independent with the HK company, as they are under the same Group but different companies. case 1: If my employer wants me to continue the current employment contract (with Hong Kong company) and pays me salary Hong Kong Dollar in Hong Kong Bank. Can I apply to pay the NI (monthly) and the income tax (monthly / annually) by myself while HK employer does not do anything about UK taxation? Any concern regarding the regulation? Case 2: If my employer informs the UK company and I sign the employment contract with the UK company (salary will be BGP in UK bank), but work for Hong Kong tasks. Can I pay the NI and income tax through PAYE? Any other thing need to concern? Thanks.