DCNI Scheme
If you live in the UK and work from home for an overseas employer then you might need a DCNI scheme: it’s likely that you’ll need to pay National Insurance contributions and income tax on your salary.
You could be one of the following:
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British employees of international organisations
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An employee of a foreign embassy or consulate
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A foreign employer who has no address in the UK from which earnings are paid
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Roman Catholic Priests
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Clergy of the Church of Ireland
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Officials whose earnings are made up mainly of fees paid by the public e.g. Registrars
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Employees of foreign and Commonwealth governments e.g. British chauffeur on the staff of a foreign embassy
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UK resident mariners hired under offshore manning arrangements with no UK employer or host employer
And, if you are a company employing a UK resident without setting up a branch or a permanent establishment in the UK, you may be able to employ them using a DCNI scheme.
There are different rules if you’re working for a company based in Europe to one based elsewhere in the world so the best way to ensure you’re complying with UK employment law and paying your UK taxes and National Insurance is to call us for a chat on 01225 862259 or email enquiries@thomasandellis.co.uk