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  • Non-resident, working remotely: PAYE and other tax obligations.

    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.