Employment rights for cross-border working.

[BlasterBates]

You're conflating payroll and tax collection. The collection of taxes is merely a part of a payroll and doesn't imply anything about the amount of tax deducted (which includes zero tax deducted). In this situation, there is a foreign payroll and there is a UK PAYE/NI scheme operated by the UK employee to handle the PAYE and NICs owed in the UK. The latter is not a UK payroll, it is a scheme to operate UK PAYE and NICs. You could alternatively opt for self assessment and that is probably what a majority of people do in this situation.

It is described here

https://paulbeare.com/2016/03/30/a-s...rseas-company/

To have a UK payroll scheme for overseas companies, you need to register as an employer with HM Revenue and Customs. A payroll can be run monthly, which is usual in the UK, or weekly.

Sure there is also the impractical alternative of an employee being responsible for setting up a DPNI scheme and paying both PAYE Income Tax and National Insurance (NI) to HMRC under the one PAYE reference.

[NotAllThere]

also you will have to declare your income in both jurisdictions

No. You won't.

[jamesbrown]

It is described here

https://paulbeare.com/2016/03/30/a-s...rseas-company/



Sure there is also the impractical alternative of an employee being responsible for setting up a DPNI scheme and paying both PAYE Income Tax and National Insurance (NI) to HMRC under the one PAYE reference.

As we’ve already determined, you don’t “have to” establish a UK payroll. A foreign company can also open a UK branch office/PE to go with their UK payroll if they want

[BlasterBates]

As we’ve already determined, you don’t “have to” establish a UK payroll. A foreign company can also open a UK branch office/PE to go with their UK payroll if they want

Theoretically. This alternative is obviously a 20th century relic in the days of merchant sailors. Any company wanting to employ anyone in the UK will simply use a payroll company.

[jamesbrown]

Theoretically. This alternative is obviously a 20th century relic in the days of merchant sailors. Any company wanting to employ anyone in the UK will simply use a payroll company.

Apology accepted.