My client works for a company based in the EC, he is UK resident and commutes to and from the employers country, however, my client spends around 40 to 50 days working from home for the overseas company. Should the overseas employer be operating an NI only scheme on his pay in the UK.
I have looked at HMRC PAYE 20120 and it does mention this very scenario, only it does not commit to anything, it simply states it is "possible" that someone in my clients position will be liable to UK NIC. It is however, clear on who is responsible for operating the NI scheme and that is the employer.
At is stands he is having Social Security deducted in the employers country.
The tax side is easy, it is simply collected via Self Assessment minus foreign tax credit relief
Any thoughts
Related resources
Replies (1)
Please login or register to join the discussion.
As far as I can see your client is likely to be subject to the social security rules of the EU country of the employer - have a read here.