HMRC have updated their guidance CWG2: further guide to PAYE and National Insurance contributions.
In section 4.5 “Employees coming to or leaving the UK — treatment for National Insurance contributions purposes”, Gibraltar has been added to the list of countries with which the UK has a social security agreement. Regulations (EC) 883/2004 and 987/2009 and Regulations (EC) 1408/1971 and 574/1972 have been added to list of agreements and regulations that include employer obligations.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
