UK Citizen working for a foreign employer in UK

PAYING PAYE/NIC for UK Citizen working for a foreign employer in UK

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We are a HK based company about to hire a UK sales employee who will work from home and does not execute sales contracts on behalf of the company. The employee wishes the company to withhold and pay PAYE on their behalf (and perhaps NIC). Is the Company able to register to pay PAYG/NIC on the employees behalf and if so where would it register?

I've reposted as the last thread on this question was some years ago

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Euan's picture
By Euan MacLennan
24th Jan 2017 10:53

It appears that your company has no permanent establishment in the UK from which the new employee's salary is to be paid. He needs to apply to HMRC to set up a DPNI PAYE Scheme. Although he will be technically responsible for paying over the PAYE deductions, the company can do it for him or reimburse him.
How do you propose to calculate the PAYE tax and NI contributions due in the UK?

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Replying to Euan MacLennan:
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By mark kelly
24th Jan 2017 20:15

Hi Euan - thanks for the response, no we do not have permanent establishment in UK. Will review the DPNI PAYE. How would you suggest we calculate the PAYG and NI due? Thanks

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