UK Employer Staff working Overseas

[amitr19]

Hi,

I have a question re employment tax.

A UK employer is going to employ someone on a UK employment contract but the person wishes to work in sunny Carribean. The work is such that there is no requirement for the person to be physically present in the UK but all work will be done for the UK office.

Question: Does the employer need to register as an employer in the local country to withhold income tax and NI? The person is not resident in the UK nor has ties to the UK. Can someone shed some light on this i.e. can the employee be paid gross and let them deal with their own taxes or does the employer has an obligation to register locally as an employer?

Cheers
AR

[bd6759]

No.

The Laws of the Carribean do not apply in the UK.