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Posted Fri, 13 Dec 2024 09:44:37 GMT by Employee101
Hi there, I am a UK citizen from birth. I will soon take a job with a German employer and work remotely in the UK full time. According to article 4 and 14 of the DTA I should request a CoR (done) for the german authorities to aid proof that I am a uk citizen and tax resident. The advice I have received is that my employer needs to register for PAYE in the UK and run UK payroll so UK income tax and NIC are paid through the PAYE - I shouldnt then be taxed in Germany. Is this correct and is there anything else they need to do to ensure i don't get taxed in Germany?
Posted Fri, 03 Jan 2025 10:51:48 GMT by HMRC Admin 21 Response
Hi,
No.  
Your overseas employer does not deduct any tax from your income.  
By giving the certificate of residence to the German tax authorities, they will advise your employer not to deduct tax.  
You declare your foreign employment income in a self assessment tax return, where UK tax will be calculated.  You may find your employer will continue to deduct the Germans equivalent of national insurance.  
You should contact the national insurance helpline, regarding national insurance on 0300 200 3500. 
Thank you.

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