UK Workplace Pensions and the DPNI Scheme for PAYE - overseas employer, do not think you get out of auto enrolment!

Most overseas employers with employees in the UK need to operate a full PAYE scheme for their UK employees.

However, if the employer can comply with the following conditions, they will not be required to operate a UK PAYE scheme, instead the UK employee will be required to operate a DPNI Scheme themselves.

To switch to a DPNI Scheme, the employer must ensure that:

they are outside the European Union
they do not have a registered branch or subsidiary in the UK
they do not have a physical address, office, or taxable presence in the UK

In this instance, the employer will be exempt from PAYE and will have the benefit of not paying employers national insurance contributions.

However, the employer will still have a workplace pension obligation!

Employers with 1 or more employees ordinarily working in the United Kingdom, must have a qualifying automatic enrolment pension for their UK staff. The location or UK taxable presence of the employer is irrelevant.

Spondoo Accountants help you to run your employee's DPNI Scheme, and auto enrolment / workplace pension obligations.

The employer will NOT need a UK bank account for us to run this service.

If you need help, get in contact with us, call/text us at +44 7395 534661 or visit info@spondoo.co.uk

Remember - the PAYE obligation does not disappear, it is instead transferred to the employee.

more tips

Can You Claim Food as a Business Expense?

The golden rule when claiming business expenses is that the cost must be “wholly and exclusively” for business purposes. So, where do you stand when it comes to food and drink? After all, everyone needs these things to survive. When does it become an allowable expense? Read on to find out when your business can claim food and drink as an expense.

Self-Employed National Insurance Class 2 and Class 4 Rates

If you are sixteen and over, self-employed (sole trader or in a partnership) and making a profit befitting the ‘small profits threshold’, you are liable to pay national insurance.

Key UK Personal Tax Year Dates & Deadlines 2021/2022

Are deadlines creeping up on you? Spondoo is here to ensure you keep on top of things and take control again. These are the important dates you should take note of.

How To Set Up A Limited Company 

A Step-by-Step Guide  This is an easy-to-understand, step-by-step guide, to opening a successful limited company. But before we dive in, let’s check the legality surrounding it. 

Accountants in Haslemere, Surrey

We are qualified accountants providing personal and professional services for start-ups, established companies and individuals in and around the Haslemere area in Surrey. With the rise in technology, we have embraced the digitisation of accounting using efficient digital accounting tools to offer reliable services to our customers. Our goal remains to get our clients the best accounting and taxation services at the most affordable rates.

Onsite Canteen and Lunch Vouchers - Are They Taxable?

The provision of food and drink to an employee by their employer is a lovely thing to do. Eventually, it promotes teamwork, loyalty, a sense of belonging and even improves productivity. Taking it at face value makes it look like a simple act of kindness. However, unless it is done correctly, it can cause tax and national insurance compliance issues for the employer.

1 2 3 … 45 Next »

LEARN MORE

Information provided on the site is merely guidance that may change in line with UK law and regulations. Users must not consider this to be financial advice or their sole resource when making any financial decision. Spondoo is a trading name for Accounting SQL Limited, authorised & license accounting firm under the Institute of Financial Accountants.

PUBLIC PRACTICE Limited Company Self Employed

Home About Us OUR Services SPECIALIST SERVICES Contact

Terms & Conditions Privacy NOTICE COOKIE NOTICE

Call for Assistance: 02033 259 341

Call for Assistance: 02033 259 341

UK WORKPLACE PENSIONS AND THE DPNI SCHEME FOR PAYE - OVERSEAS EMPLOYER, DO NOT THINK YOU GET OUT OF AUTO ENROLMENT!