DPNI Scheme
If you live in the UK and work from home for an overseas employer then you might need a DPNI scheme: it’s likely that you’ll need to pay National Insurance contributions and income tax on your salary.
You might be a coder working from home in the UK for a company based in California, or working out of your local café but doing consultancy work for a company in Tokyo or Sydney.
Similarly, 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 DPNI scheme.
There are different rules for companies based in Europe to ones 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