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Income from German Employment Paid Gros?

Income from German Employment Paid Gros?

I have a client who has just been offered employment with a German based Company.  The job will be based in the UK, and he is a UK national and resident.

Can the German company pay him his basic salary and commission gross, and can he be treated as self-employed declaring his imcone as normal on his SA Return?


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24th Feb 2012 00:37


Needs to set up a scheme in the UK

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By RimBoy
24th Feb 2012 09:05

PAYE Scheme?

Hi Chris,

Your advice is that the German Company needs a UK PAYE Scheme?

My Client has a close friend who also works for a German Company, his work is solely in the UK and he is p HMRC have confirmed that he can be treated as Self-employed.

Any further advice would be appreciated.



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24th Feb 2012 09:18

the employee, not employer

assuming the employer has no UK presence, then the employee will need to set up a scheme, and pay IT and 'ees NI through PAYE. There will be no liability for 'Ers NI.

I'd take your client's friend's situation with a pinch of salt (friend in the pub), as (a) he may have 'misunderstood' HMRC. (b) he may be lying (c) HMRC may be wrong (d) he may have badges of trade that your client doesn't.

He'll need to set up a DPNI scheme. http://www.hmrc.gov.uk/nic/work/embassy.htm#e

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