Recruiting in United Kingdom does not always require setting up a company there. It does require knowing under which regime a foreign employer is allowed to file returns and pay contributions, and on what conditions.
Three routes generally exist: registration of the foreign employer with the local bodies, the use of an employer of record established on the spot, or the creation of a structure. The first is the least costly but presupposes a local correspondent able to file the returns in the language and to the calendar of the country; the second moves the employment relationship to a third party, which is not neutral in law. The choice is made in the light of the number of employees, the duration envisaged and what local law actually permits.
Incorporating a British company, opening a branch or using an employer of record: the decision is taken early. Note that a foreign employer with no establishment can in certain cases register directly for PAYE, an option that is not available in most other jurisdictions.
Registration as an employer produces the PAYE references issued by HM Revenue and Customs, and without them no payroll can be reported at all. Check next the automatic enrolment duty, which requires every employer to enrol eligible workers in a workplace pension and to declare compliance to the pensions regulator.
A written statement of employment particulars must be given on or before the first day of work, with a minimum content fixed by statute. Look carefully at the way probation, notice and service-related rights interact with one another: it is length of service that unlocks protection against unfair dismissal.
Every pay date produces a payslip for the employee and a real time submission to the tax authority, a mechanism with no French equivalent. Employers' liability insurance is compulsory, and right to work checks place the burden squarely on the employer if they are omitted.
Statutory notice, redundancy pay and a documented procedure form a package that employment tribunals examine closely.
In United Kingdom, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Certificate of Incorporation + Companies House filing history / current appointments reportCertificate of Incorporation and Companies House company record Le Certificate of Incorporation n'a pas de péremption mais ne prouve rien de la situation actuelle : y joindre un extrait récent du registre en ligne (statut « active », dirigeants en fonction, comptes et confirmation statement à jour). Un cabinet non constitué en société (sole trader, partnership) n'apparaît pas à Companies House. | Companies House | 3 months Required | Official website |
| VAT Registration Certificate (VAT4) portant le VAT Registration Number ; Company Unique Taxpayer Reference (UTR)VAT registration certificate and company UTR Le numéro de TVA se vérifie sur le service public « Check a UK VAT number ». Attention : en dessous du seuil d'assujettissement, un cabinet peut légitimement ne pas être immatriculé à la TVA ; ne pas en faire un motif d'exclusion. | HM Revenue & Customs (HMRC) | No expiry Required | Official website |
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