S E

I live and work in the UK. I work from my home office in the UK as an employee for an employer in Switzerland. The employer does not have a branch in the UK. - Do I have to list this income in the Self Assessment under Income or under Foreign Income? - How do I pay National Insurance for this income? Do I pay this together with the taxes when I submit the Self Assessment after the tax year is over? - Do I pay the NI employee contribution and the employer contribution? Or does my Swiss employer have to pay the employer contribution?

Thank you. Is the income considered to be "foreign income"?

I moved from Switzerland to the UK on 1 November 2022 (I do not pay taxes in Switzerland and have not had a home there since November). I am employed and paid by a Swiss employer as a "posted worker", i.e. I work for the Swiss employer in the UK for 24 months. Two questions: - If I understand it correctly, I have to report the income on the PAYE employment page of the self-assessment. Shall I write "posted worker" where it asks for the reference? - Is the income considered to be "foreign income"?