STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. See Simon's Taxes E6.300 for full details. Liability to inheritance tax (IHT) will also move to a residence-based regime (rather than one based on the individual's domicile) from 6 April 2025. See Simon's Taxes I9.200 for full details. The commentary below is potentially impacted by one or both of these changes, which are to be legislated in Finance Act 2025.
6.1ÌýÌýÌýÌý Social security for globally mobile employees
In the UK, social security is collected by means of payment of National Insurance Contributions or 'NIC'. The NIC rules for internationally mobile workers are different from the tax rules, generally because cross-border social security coordination is as much about benefit entitlements as about contribution liabilities.
For internationally mobile employees, the social security is considered in three different categories of assignments to and from:
- Ìý
•ÌýÌýÌýÌý the EU or EEA countries (6.1.1)
- Ìý
•ÌýÌýÌýÌý locations where
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