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
Replies (2)
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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!)?