I have a client, employed as a civil servant in the UK, who has bought a property overseas and will be moving there permanently in the near future. The destination is Jersey.
Client intends to continue the employment (full time) as the role is mostly home working. Client will visit the U.K. 1-2 days per month (within the limits for non resident workers).
Employer is stating that whilst they do want to continue to employ the client, they would not be able to continue to pay them under PAYE, and that the only possible way to continue the relationship is by the employer contracting the worker, possibly via a company.
I am struggling to see what the issue is. As far as I'm concerned, PAYE can still be operated, albeit via an NT tax code (I believe HMrC will issue an NT tax code once they are satisfied the client is no longer resident).
Can anybody see why PAYE would not be possible?