I’m about to be employed by a company in Dubai. They will arrange the work permit and residency - I will predominantly work from the UK, but understand I’ll need to be present in Dubai within each 6 month period to retain residency. The employer’s plan is to pay me locally into a bank account in Dubai. While this will be tax free income in Dubai and the employer will not have to pay any company NI, as a UK resident I understand I will have to declare the foreign income to HMRC and pay personal NI and income tax.
I'm interested to understand the implications if the salary is paid into my UK bank account directly... does this make it necessary for the firm to pay company NI in the UK? Are there any other implications?