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Employing somebody in Sweden and France

Employing somebody in Sweden and France

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If we hire somebody in France and Sweden, should we charge them UK PAYE?

There contract of employment will be with a uk company
Richard Jones

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By Anonymous
26th Jul 2006 00:50

Better Late than never
PAYE applies when making a payment of PAYE Income. Technically someone not resident in the UK, and not working in the UK is not in receipt of PAYE income, therefore you do not need to operate PAYE.

(PAYE income is defined at S683(2) ITEPA. This points you you to S10(2), which in turn points you to Chapter 5 - in particular S27. Who said ITEPA was easier to follow!)?

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By Richiejjj
02nd Jun 2006 13:52

If I say please
I don't mean to sound paranoid on a Friday afternoon - but I don't seem to have much luck with responses sometimes.

Does anybody have an opinion they are willing to share?

Am i right in thinking tax will fall due in the country the employees reside?

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