![39231](https://www.taxation.co.uk/images/default-source/woodwing/39231.png?sfvrsn=44431c6d_2)
Key points
- When does a UK payroll obligation arise?
- Determining whether there is a permanent establishment.
- EU employers and the EU Social Security Regulations.
- The Employment Rights Act and employee rights.
- Advantages and disadvantages of voluntary PAYE registration.
- The different direct collection schemes.
Many people work in the UK on an ongoing basis but are employed by foreign enterprises – foreign companies without any formal presence in the UK or foreign embassies for example. So what obligations – if any – arise for such foreign enterprises from a UK perspective with regard to the deduction of income tax and National Insurance contributions under the PAYE system? Do such enterprises need to register for PAYE and National Insurance? And if so under what circumstances? Further are there any obligations for employees? What are these and when would they apply?
The position for employers
The obligations for employers can depend...
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