employing non UK citizen based in France

[a123]

Good afternoon
We are a LTD company in Scotland with 2 directors who are employed by the company. 1 director is French and based in France. He has never lived in the UK. I understand that PAYE rules will apply. Are we going to also be liable to French employment taxation ?
Thank you -

[innovativetax]

if french director performed all employment duties in france, you can apply for NT tax code in the UK not to deduct any tax from earnings paid by the UK company. However, if some duties are performed in the UK, you can also make an application for a direction to split earnings between UK & French duties. French director may be subject to French taxation. Hope this helps.


Odiri Tax Consultants.
www.odiritaxconsultants.com
tax@odiritaxconsultants.com