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Home / Tolley's Global Mobility: Employment Taxes (Europe) /United Kingdom /6. Globally mobile employees /6.5 Non-residents with income from the jurisdiction / 6.5.1 Non-resident employees with UK and foreign earnings

6.5.1 Non-resident employees with UK and foreign earnings

United Kingdom

STOP PRESS:The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. See Simon's Taxes E6.300 for full details. The commentary below is impacted these changes, which are to be legislated in Finance Act 2025.

6.5.1�� Non-resident employees with UK and foreign earnings

For non-resident employees, PAYE applies in the ordinary way to

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5.2 Employee registration

13. Employer burden table

2.2.1 ATP Livslang Pension

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

8.3 Social security penalties

3.2 Sick leave and incapacity allowance

12. Checklist for employers

8.2 Failure to pay social security

4.12 Beneficial loans

5.3.1 Short term business visitors

1.3.5 Notification of Employment (NOE)

3.4 Private medical insurance

3.7.3 Sale of shares

3.7.7 Occasional leave

3.3 Leave of absence

7.1 Per diems

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)