I have a client who is UK tax resident (always has been) has been offered a job by an employer who is based in Czhec Republic however, my client will be based and working in the UK. My understanding is that since my client will be working in the UK, the Czhec employer will pay him gross salary via payroll which will be taxed in the UK at UK rates. I am not sure about his class 1 national insurance status. Your input will be appreciated. Thanks.