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01 September 2015
The PAYE and pension obligations of an employer for an employee in France.
Our client is the owner and director of a successful property company in the UK. The company specialises in renting residential property and it employs about 20 staff. The director considers that the property rental business in the UK is becoming more difficult and is considering rental properties in France.
The director was divorced from his wife about 15 years ago. About six years ago she moved to France to live and she intends to continue doing so although she is domiciled in the UK.
The director is considering employing his ex-wife through the company to research the feasibility of it investing in property in France for rental income. Currently the ex-wife has no UK income earned or otherwise and would be a full-time employee of the UK company. She would earn £20 000 a year.
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