Auto Enrolment and Foreign employers

Auto Enrolment and Foreign employers

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Our payroll bureau acts for a number of clients who are employed by overseas companies, but represent the only presence of that employer in the UK.  They have to set up a PAYE scheme in their own name and effectively self assess their tax and NI.  We have just started to assist the larger of our clients through the AE minefield, but it occurred to me that these self assessing employees are in an odd position.  I have always understood that it was difficult for HMRC to enforce payment of tax and NI against a non resident, so I am thinking that TPR is going to have a similar issue with AE.  I asked the question of the helpline at the Regulator, but the response that has come back basically states that the Regulator may take action against employers who do not comply with AE, without giving any specific details about what gives them the right to pursue foreign employers.  Does anyone know how TPR can extend its powers outside the UK's territory in this way?

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By Christiem45
11th Sep 2017 16:17

You may find the information below useful

I work for Lighthouse Workplace Solutions who provide The Lighthouse Pensions Trust. We do accept payments from non UK bank accounts as long as they are paid in Pounds Sterling

Please do contact me on 07773 150664 or e mail me [email protected] if I can be of any help

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By matttaxnpayroll
08th Nov 2023 16:49

Just came upon this post in researching another issue, but have recently been told by HMRC that a DPNI scheme, which seems to be what you are describing here, would not be reported to TPR as a normal PAYE scheme would be, so the employee therefore falls outside of the usual auto-enrolment.

Better late than never, and might help someone else looking into a similar situation!

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