I work for a chineese company based in middle east, currently i am based in United kingdom for their R&D and Expansion plan. i get my wages in UAE but i am based here. ( Company has not registered their office or branch in UK)
Would i pay Ni or tax on it if yes please adv
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Hello there
Yes - if you are resident in the UK and carrying out activities for your employer in the UK, then your income is liable to UK tax and National Insurance.
You can either set up a UK presence of the Chinese employer and register this presence for PAYE, or you can register with HMRC yourself for the PAYE direct payment scheme.
The PAYE direct payment scheme is the most simple option, as this does not require your employer to have a presence registered in the UK, and you can take responsibility essentially for operating your own PAYE and NIC. The overseas company may also have to pay employer NIC on your earnings.
Alternatively, if they have sent you to the UK then they probably think there is some running with the UK business, so they could commit to registering a presence in the UK - be it either a UK limited company or a UK Establishment. This entity can then be registered for PAYE in the normal way.
Depending upon what you personally are doing on behalf of the business in the UK, the overseas employer may be deemed to have a "permanent establishment" in the UK for corporation tax purposes anyway, which would mean that the UK Government would want some corporation tax on profits attributable to the UK operation! If your activities do amount to a permanent establishment, then it may be sensible to go straight for registering an entity - being either a limited company, or a taxable Establishment.
Hope this helps
Yes
Whether or not you are resident in the UK for tax purposes, you are liable to UK income tax on your earnings for work done in the UK, wherever those earnings may be paid, by whatever nationality of employer and in whatever currency.
As you are clearly "present" in the UK, even if not resident, you are liable to pay UK Class 1 NIC on your earnings for work done in the UK.
When you say "Company has not registered their office or branch in UK", are you saying that they have an office or branch in the UK at which you are based? If so, that office or branch is legally required to operate PAYE on your earnings (deduct tax and Ee's NIC and pay them over to HM Revenue with Er's NIC) and must therefore register for a normal PAYE scheme - they will have to liaise with whatever part of your company is actually paying your salary in the UAE. If there is no office in the UK and you are operating on your own from home, you will need a DPNI PAYE scheme, as pjclar02 says.