Employ UK staff without setting up a UK entity

UK payroll setup for overseas employers hiring UK staff. PAYE registration, monthly payroll, RTI filings, Nest pensions and BrightPay access.

UK payroll and support for overseas employers

A managed UK payroll service for foreign employers with UK staff: PAYE setup, monthly payroll, pension duties, BrightPay portal access and HR legal support coordinated through a third-party provider.

In many cases, an overseas company can employ UK staff directly through a UK PAYE payroll setup, without using a full employer-of-record platform.

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Book a payroll review
For first UK hires Useful for a UK country manager, sales hire, remote worker or small UK team.
Cross-border clarity Clear UK payroll explanations for overseas finance and HR teams.
Lower-admin route A payroll-led model where an employer-of-record structure is not required.

What is included

A practical UK payroll desk, with the surrounding employer support

We keep the monthly payroll process organised while helping overseas employers understand the UK obligations around each payslip.

Employer setup and PAYE registration
Payroll calendar, starter details, HMRC registration where required, tax code handling and the first UK payroll record.
Monthly payroll and RTI filings
Gross-to-net calculations, payroll reports, employee payslips, payment instructions and Real Time Information submissions.
BrightPay employer and employee access
Employees can access payslips online, while the employer has a structured web workflow for payroll communication and approvals.
Pensions, Nest management, statutory pay and HR legal support
Auto-enrolment coordination, Nest pension management, starter and leaver treatment, holiday and statutory pay questions, plus access to HR legal support through a third-party provider when employment law input is needed.

Why this matters

UK payroll mistakes become employer problems quickly

Foreign employers can underestimate how many UK duties sit around a single employee: PAYE, RTI, tax codes, pensions, statutory leave, sick pay, starters, leavers and year-end reporting.

Handled month by month

  • HMRC setup and monthly filings kept on track
  • Payroll, pension and employee records aligned
  • Third-party HR legal support available around UK employment questions
  • Clear communication with overseas finance and HR teams

Pricing

A leaner alternative when payroll-only is suitable

Employer-of-record platforms can be useful when a third party must be the legal employer. Where the overseas company can remain the employer, a payroll-led route is often more proportionate.

TaxAssist full-service payroll

GBP 80per month total, up to five UK employees

For non-UK based clients, no VAT is added. The service includes PAYE, RTI, Nest pension management, BrightPay portal access, employer web communication and coordination with a third-party HR legal provider around the payroll process.

Best fit

The employee is UK-based, the employer is overseas, and the employer can keep direct employment responsibility.

Cost model

One monthly payroll fee for a small UK team, rather than a per-employee employer-of-record structure.

Support model

Payroll delivery, employer communication, portal access and third-party HR legal support coordinated through one UK team.

Process

Start payroll in four practical steps

Confirm the route

We review the employee location, role, employer entity and whether payroll-only registration is appropriate.

Register and onboard

We collect details, prepare the payroll record, set up BrightPay and manage HMRC registration where required.

Run payroll

You approve payroll inputs online. We produce payslips, reports, payment instructions and RTI filings.

Stay compliant

We monitor deadlines, pensions, statutory changes, starters, leavers and year-end obligations.

Common questions

Common questions from overseas employers

Can a foreign company pay a UK employee without a UK company?
In some cases, yes. The right route depends on the role, working pattern, tax presence and employment structure. We review this before recommending payroll-only registration.
Does a foreign employer need to register for UK PAYE?
Often, yes. If the employee works in the UK and the overseas company remains the employer, a UK PAYE scheme may be required or strongly advisable. We review the facts before registration.
What is the difference between UK PAYE registration and an employer of record?
PAYE registration lets the overseas company remain the legal employer while running UK payroll. An employer of record becomes the local legal employer and usually charges through a different per-employee service model.
Do you replace an employer of record?
Not in every case. We are a lower-cost alternative where the overseas company remains the employer and needs UK payroll, compliance and HR support.
When might an employer of record still be needed?
An employer of record may still be useful where the overseas company cannot or should not be the legal employer, needs a local employment structure, or wants a third party to carry employment obligations.
Could hiring a UK employee create UK corporation tax exposure?
Potentially. A UK employee can create wider UK tax questions, especially if they negotiate or conclude contracts or create a UK permanent establishment risk. PAYE registration is not the same as corporation tax registration, but the risk should be reviewed.
Do we need a UK employment contract?
Usually yes. UK employees need compliant written employment terms. HR legal support is provided by a third-party provider where specialist UK employment law advice is required.
Do employees get online access to payslips?
Yes. BrightPay provides employee portal access for payslips while employers communicate with us through a web interface.
Can you support non-UK finance and HR teams?
Yes. We coordinate with overseas founders, finance teams and HR contacts while producing UK payroll outputs in the required UK format.

Ready to hire in the UK?

Get a clear payroll route before the employee starts

Bring the employer country, employee location, expected salary and target start date. We will confirm the practical next step and whether payroll-only registration is suitable.

Book a payroll review

TaxAssist Accountants provides payroll and accounting support. HR legal guidance is provided by a third-party provider where specialist UK employment law advice is required.