remote working tax question

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[NotAllThere]

Hello,
If I work remotely for a foreign company, do i pay tax/ SI here or in their country of residence?
The work is happening at their site, but i'm located in my office.
I haven't done this from the UK before, so I'm unsure of HMRC's position.

You pay tax in the country you physically perform the work in.

[jamesbrown]

The general rule is that you pay tax where the work is physically performed. Some jurisdictions impose a withholding tax, but the general rule there is that no withholding applies when you’re non-resident and the income is foreign source (i.e, performed overseas).

[Chevalier]

Will you be an “employee”, or working via your own company?

As others have said tax is generally in the country you are physically present in.

If you are an “employee” though and in the U.K. then does your overseas employer have a presence in the U.K. (branch office, subsidiary etc)? If so they will be required to operate PAYE.