PAYE working for the NHS but living in Germany

what is the correct treatment

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Client is working remotely for the NHS and is leaving the UK to work in Germany.

The NHS payroll dept has said "things will just carry on as they are now"

I am not confident that is correct, does anyone have any thoughts?

If it was a normal employer they would have reporting duties in Germany, the DTT suggests that UK PAYE would still apply if it was a Public Body, but does that mean the NHS?

Replies (3)

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By Tax Dragon
25th Jun 2024 08:54

My thought, fwiw, is that what the NHS decides to do is what will happen, and you may be being optimistic if you think you [will] have any influence over that.

Thanks (3)
Replying to Tax Dragon:
By FactChecker
25th Jun 2024 14:12

I fear you are pragmatically right ... but it IS annoying, particularly given that the humans (if you can find them) making such decisions aren't even NHS employees - they'll be poorly trained and unmotivated workers under a sub-contracted Payroll 'service'.

I once managed to get SL deductions (that had been wholly wrongly taken) repaid by the MoJ to one of their senior employees.
This was an ongoing employment where the SL deductions suddenly started in mid-year - for no apparent reason or with any communication to the employee.
It just so happened that this employee had never had a Student Loan, but telling the MoJ apparatchiks to check with SLC was 'beyond their remit'.
So I used a contact to extract a formal letter, from HMRC, that confirmed they had never issued an SL1 for the employee in question ... still no action!
A couple more 'loops' later (involving routes that I can't disclose) ... and suddenly the rebated amount landed in client's bank account - but still without any form of communication (let alone apology) to the employee.

Just as well that I was doing all this as a favour - chargeable time would have swallowed the rebate - but it's an increasingly common series of obstacles that one can face with the public sector (including HMRC), as well as with many large corporations.
It's where I fear increased automation and decreased human-involvement is taking us ... and why I'm so wary of AI when it is not human-supervised.

Thanks (1)
By Roland195
25th Jun 2024 09:52

Amazed that the situation is allowed to occur in the first place.

Thanks (3)