Skip to main content

This is a new service – your feedback will help us to improve it.

  • UK Employer unwilling to apply Swiss A1 certificate

    I'm Swiss domiciled and resident, and a UK citizen and non-tax resident (never been tax resident resident). I'm currently working via UK umbrella payroll on a short term contract. Swiss social security wants a form signed by me and the payroll company in order to issue me the A1 certificate, as I will remain covered by Swiss social security and obligated for those contributions. However the UK umbrella payroll company advised they are unwilling to accept an A1 certificate (from anyone, not just me) and will proceed with UK NI contributions. I advised the Umbrella Payroll that the UK Swiss social security reciprocal arrangement states they are responsible for my Swiss Social Security, and they say they are only responsible for NI contributions. They know I am Swiss resident and understand that I am not covered by UK NI. What are my options here? 1. Pay NI contributions, and request a refund after the tax year ends. 2. Any way to get my code changed direct by NI themselves, so the code provided to the umbrella payroll would not deduct the NI? As it stands I may need to fund Swiss contributions + pension out of pocket equal to 20-30% of the gross for the duration of the contract. Net of the PAYE/NI/UK pension, my net payroll is around only around 40% of gross, before the Swiss social security. I will also approach Swiss social security to see if they will grant me a waiver until I get my refund in 2025 but seems unlikely.
  • RE: PAYE Adjustment, UK employment performed in UK and Overseas for non-resident

    pps. Actually, since my Inside IR35 contract is only 4 months, maybe the easiest is to just allow the income tax overpayment, and then submit an "online P50" 35 days after the end for a refund (presuming I don't start a new contract)
  • RE: PAYE Adjustment, UK employment performed in UK and Overseas for non-resident

    ps. here is the link to table 6.63 (scroll down) And from further reading, maybe this is the link for guidance on the in-house HMRC staff to make the adjustment, per section 811? But if so, I'm still not clear what form I submit or process I go through
  • PAYE Adjustment, UK employment performed in UK and Overseas for non-resident

    Hello, I am a UK citizen, but have never been domiciled nor tax-resident in the UK. I have been domiciled and tax-resident in Switzerland for the past 7 years. For the past 2 years I have been an outside IR35 contractor via my UK LTC. I typically spend 30% of my work days in the UK, and 70% work remote from Switzerland. I have a new inside IR35 contract via a UK payroll. I will again work 30% in the UK and 70% remote (approximately). For NI contributions, I know I need to file a form with Switzerland who will then send an electronic notice to PAYE to not deduct NI contributions. My question is on UK income tax withholding within PAYE. From table 6.63 for non-domiciled, I think the applicable section is rows 1&2, column 3. That is my non-UK workdays (ie 70%) are not subject to UK income tax. And per the UK-Swiss double tax treaty, Article 15.1, I will owe income tax on those amounts to Switzerland. I know that I could submit for a tax correction at year end, but don't want to overpay UK tax and fund Swiss tax while I wait for a UK tax refund. I presume there is a form I can submit to modify my PAYE income tax? I have meticulous travel records on my past 30% UK workdays, and also travel receipts for upcoming UK workday trips at 30%. Many thanks if you can point me to the correct form. Regards Swiss Contractor ps. Excellent community forum. Bravo to the HMRC.