Overseas business, without UK premises, employing someone working in UK - DPNI scheme

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V.G. Woodhouse & Co.
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Vic Woodhouse

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If you are:
  • An overseas business
  • Without UK premises
  • Employing someone who works in UK

You need to set up the normal PAYE scheme which is administered by that employee.

  • DPNI scheme - direct payment (tax and NIC) Commonly known as ‘PAYE Direct Payments procedures’. Under these schemes the employee is responsible for:
  • Preparing all the payroll documentation
  • Gross pay
  • Employee deductions
  • Employer contributions
  • Filing monthly and annual online returns on time
  • Paying:
  • Tax
  • National Insurance
  • Workplace pension

Register as an employer
Where an employee is responsible for deducting their your own Tax, National Insurance and Workplace pension the normal online registration does not apply.

You need to register by telephone or by post.
  • Contact HMRC - they’ll arrange for someone to call you back to help you register.

Telephone: 0300 200 3211
Monday to Friday: 8am to 6pm
National Insurance Contributions and Employers Office
HM Revenue and Customs
United Kingdom
This is a non-geographic postcode

What happens next
Once you’ve registered, you’ll get a letter containing your PAYE and Accounts Office references. This normally arrives within 5 working days. You’ll need these to report and pay PAYE tax and National Insurance to HMRC and Workplace pension as applicable.

We can prepare and file all the documentation and online returns

If we are preparing your payroll we can prepare and file all the documentation and online returns and let you know what to pay to H M Revenue & Customs and the Workplace pension Administrator.

  • We will ask you for the gross amount of salary to be paid each month and then
  • Calculate deductions for Tax, National Insurance and Workplace Pension and
  • Employer contributions for National Insurance and Workplace Pension and
  • Advise you.
  • You then arrange the payments of:
  • Salary, net pay.
  • PAYE/NI, to HM Revenue & Customs.
  • Workplace Pension, to the Workplace Pension administrator (NEST and others).

Other considerations:

Overseas companies may find it easier to set up a UK registered company to employ staff, in which case we can set up a normal PAYE scheme, on your behalf, using online procedures.

  • A UK company, for this purpose, would typically have:
  • The overseas company as the 100% shareholder.
  • The UK resident employee as director.
  • This should make it possible to open a UK company bank account.

Talk to us about your payroll in the UK