Working on a contract

Hello,

My wife is american and has permission to work in the uk.

She recently started working for a company in london on a contract basis. Every month she sends them an invoice and they pay directly into her bank account.

Does she have to declare herself as self employed to HMRC?

Does she have to pay tax to the UK?

Thanks.

Yes and yes.

....as well as tax there's Class 2 NI payments to make. If she as US income, interest or gains she needs to determine if she is taxed by the UK on a remittance or arising basis too. As a US citizen the US will tax her world wide income.