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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /5. How to register an employer/employee /5.3 Foreign employers / 5.3.5 Remote workers

5.3.5 Remote workers

New Zealand

If an employee is a remote worker, not conducting business in New Zealand, but is tax resident in New Zealand, there

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Trade or hobby

Parking provision and expenses

Gilts

Tax on UK resident beneficiaries of non-resident trusts ― overview

First year allowances

Interest on late paid tax

Losses on shares set against income

Foreign tax relief

Exemption ― overview ― items exempt from VAT in the UK

Exemption ― burial and cremation

Exporting goods ― proof of export

Incentives, awards and prizes

Transferable tax allowance (also known as the marriage allowance)

Capital allowances on cars

Residential property and capital allowances

Research and development expenditure credit (RDEC)

Married couple’s allowance

Foreign self-employment

SEIS and EIS ― overview

Non-business expenses

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