Registering a company as employer with non-UK resident director

Overseas directors and PAYE;
Email address of HMRC Employer helpline

Registering a company as an employer where Directors are from overseas and do not have a National Insurance number.

We need to call HMRC on 0300 200 3200.

Before calling gather following information:

Email of Employer helpline : employer.helpline@notifications.hmrc.gov.uk

PAYE registration – non UK resident directorDownload

Notes:

  1. Remember to take down details of the HMRC officer with whom you spoke ; refer to :https://www.icaew.com/technical/tax/working-with-hmrc/hmrc-contacts#
  2. HMRC does not register employers at virtual office addresses so please ensure to have physical trading address on hand before calling HMRC.
  3. For an employee who is not in UK and has never been UK tax resident use NT tax code and NIC letter X. See HMRC CWG2 point 4.6.7