Sending employees to work abroad – updated HMRC guidance re NIC

HMRC have updated their guidance on whether employees need to continue to pay National Insurance contributions if working temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein.

The change provides details for businesses that have been trading in the UK for less than 18 months.

https://www.gov.uk/government/publications/national-insurance-sending-employees-to-work-abroad-ca3821?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=5b1d6769-e8cb-46fa-b3a8-ea5fb00a15d4&utm_content=daily

Related content from Claritax Books

The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.