wingtax L
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RE: Overseas employment (no presence in the UK)
Dear HMRC, I have the same questions. - I have BNO Visa - I have relocated to UK since Jan 2022 and worked for a Hong Kong employer (without UK presence) from May 2022 till now. - I become a tax resident in UK since 2022-2023 tax year. - I reported all my Hong Kong income through self-assessment. - I have applied for a PAYE account for a Direct Payment Scheme (DCNI) for paying my employee Class 1 National Insurance Contributions (NIC) for all my income from May 2022 till now. However, recently, my tax adviser told me that it is not mandatory for my situation with Hong Kong Employer (without presence in UK) to pay employee Class 1 National Insurance Contributions (NIC). May I clarify if a BNO visa tax resident but having overseas employer (no presence in UK) is liable for paying employee Class 1 National Insurance Contributions (NIC)? Or it is voluntary and not mandatory? Thanks!