Do I need to register for PAYE if I have no employees in the UK?

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Hi,

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?

a year ago

Answers

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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.

a year ago
 

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