UK resident/employed in Sweden/Liable for tax

[MariaB]

Hello,

I'm about to become a UK resident and I would appreciate any help in understanding what rules apply as I will be performing my work from the UK but I will be employed by a swedish company as well as being paid from Sweden.

1) What taxes will I as a UK resident automatically be liable for? Income, NIC...

2) Do I need to pay both the employee and the employer portion of NIC considering my employer resides abroad?

I appreciate any feedback!
Thanks!
/Maria

[JSK TAXATION]

Maria

I have several clients in your position, and the answer depends on whether your non-UK employer has a base in the UK.

If not, then you will be required to set up a PAYE scheme in the UK which will be operated as if you are your own employer.

You will need to deduct tax and primary class 1 NIC from your salary payments but there is not a requirement to deduct Secondary (employer) NIC's.
The deductions should be paid over to the Inland Revenue on a quarterly basis.

If you need any help, let me know.

John King ATT
johnking@tax2002.fsnet.co.uk
01622 754321
07801 476152