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As a Payroll Software Provider, we are not able to give advice on taxation rules for Employees living outside of the UK.
Tax & NIC rules are different and can vary depending on the Employee's country of residence and individual circumstances. As their Employer, you may need to contact an Employment Tax team for advice, and/or your Employee may wish to contact a Personal Tax Advisor to ensure they are being taxed correctly.
If it is deemed that your Employee is exempt from paying tax in the UK, please update their tax code to NT.
If it is deemed that your Employee is exempt from paying NI in the UK, please update their NI Category to X.