UK LTD with non UK employee

[makis33]

Good morning dear colleagues,
I would be grateful if someone could help me with following matter:

A non UK resident (employee) get paid from a UK LTD based in UK (employer) for fees for services (IT) completed from his country (Greece). The non UK Resident employee agrees to pay taxes in his residence country (Greece) according to the Double Tax Avoidance Treaty. The questions are:
1) If the non UK resident employee has to pay any kind of UK national insurances?
2) Would a simple letter issued from the employer mentioning the amount of fees to the employee be enough for the employer to use it as expenses for his LTD Company?

[Tax Champion]

1. No, provided that form E101 is produced to the UK company to confirm that NI is being paid abroad.
2 .

Would a simple letter issued from the employer mentioning the amount of fees to the employee be enough for the employer to use it as expenses for his LTD Company?

- Don't understand this!

[makis33]

With my 2nd question I wanted to ask: “what proof (document) needs to be issued from the employer (UK LTD) to the employee in order for the UK Ltd (employer) to have this amount, paid to the employee, recognized as expenses in its books.
To be more precise. The UK Ltd pays 15.000 Euros to the employee. The 15.000 are expenses, so according what proof will be the UK Ltd able to accept them as expenses.

Thank you in advance,

[section 44]

The company needs to have an obligation to make the payment. Does the emloyee's employment contract with teh company not address this?

[makis33]

Yes of course there is an emloyee's employment contract with full details and amount. Is this document enough in order, for the company, to accept the amount paid as company expenses?