Shaun Shelly

I have read the relevant documentation. As I see it, I can be employed as an employee, and on the payroll, the PAYE code is NT. I would only pay PAYE for work I do in the UK. My employer has no tax obligations; I am responsible for paying taxes in South Africa as a provisional taxpayer. Is this correct?

I am a South African resident and tax citizen; I have never been a UK resident, and I have no intention of becoming one or spending close to or more than 183 days a year in the UK. I do not have a UK bank account. I have been offered a senior position in a UK-based charity with no office in South Africa. They will pay me monthly, into my South African account. Based on how I read the legislation, they can employ me using a standard employment contract, and there is no obligation for me to pay UK tax. As a South African tax citizen, I must pay tax on the money paid into my South African bank account. There was concern that they would have to pay VAT on my salary, which I would presume would not be payable if I was employed directly but would be payable if I was engaged via a third-party labour broker. Is this correct? Thank you.