Continuing PAYE obligation
When a UK-based employee is sent to work outside the UK, the employer's obligation to operate PAYE normally continues.
The withholding of tax under PAYE can cease if their liability to UK tax ceases (eg by becoming non-resident with no earnings for UK duties. In such cases, HMRC is likely to issue an NT (no tax) code. PAYE obligations remain on the employer but in effect no tax will be withheld from the employee.
If a liability to NI remains (eg because of the absence of a bilateral agreement between the UK and the country to which the employee
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Web page updated on 17 Mar 2025 16:21