An Irish company with no UK tax presence wants to employ a member of staff in the UK. They have no obligation to register for PAYE but would like to as it would tax the compliance burden off the staff member i.e. so the staff member doesn't have to register for PAYE scheme or self-assessment. Competition for staff with this particular skill set is intense and so they want to make the employment process as seamless as possible.
Is this possible?
My immediate thought is that they may make themselves liable for employers NI needlessly.