I run a small web design agency and none of my company's employees reside in the UK. Do I still need to register for PAYE?
If an employee recruited to work overseas for the UK company is not resident in the UK, generally no PAYE is due unless the non-resident employee performs duties in the UK which are more than incidental to their overseas work.
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© The Formations Factory Ltd, registered in England & Wales at 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
Company Nr: 09106965. VAT Registration Nr: 191 1402 37.