I have a contract with a GmbH, live & deliver services in the UK. How do I file taxes & pay NIC, PAYE etc? I am a UK citizen. My contract is an english contract with the GmbH (german company). There is also a UK Ltd company that has been set up as a subsidiary, however I have no contractual relationship with the UK ltd company, although they have listed me as a Director of this company. This is a new company and as such there are no funds in it yet. I want to ensure I am optimising my tax situation, while ensuring I follow all the rules! Help!