½Û×ÓÊÓƵ

NIC settlements for outbound employees with UK employer

Produced by Tolley in association with
Employment Tax
Guidance

NIC settlements for outbound employees with UK employer

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

STOP PRESS: At Spring Budget 2024, the Chancellor announced that the remittance basis would be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

HMRC offers two arrangements that relax the strict PAYE procedures in respect of social security / NIC. One of these is the modified NIC arrangement covering outbound employees who are UK nationals, but who have been sent to work on an overseas assignment by a UK employer, known as ‘EP Appendix 7B ― Modified Class 1 NIC for employees assigned from the UK to work overseas’ (EP APP 7B). The EP APP 7B application form is available at PAYE82004.

Scope of agreement

A modified NIC settlement scheme is available for UK employers that have employees seconded abroad and where their employee satisfies

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Paul Tew
Paul Tew

Writer and advisor at Paywatch


Paul Tew is a freelance adviser, primarily in the areas of pay, personal taxation and remuneration planning. A frequent contributor to technical journals on pay and benefits issues, having written for the "In Business" section of the Times. Paul continues to supply articles for various recognised professional publications including Pay and Benefits magazine, Taxation magazine and Company's Secretary's Review. Paul also has had several loose leaf and bound books published on a variety of subject matter including PAYE, NIC, Sickness and Maternity Pay.   Paul has written and presented training courses as well as headed up payroll and employment help desks and acted as an assessor for recognised Payroll/HR qualifications. Paul previously worked in the healthcare and oil sectors managing Pay and benefit services, so has many years of experience in dealing with PAYE and employment compliance issues across a broad range of industries and organisations.

Powered by
  • 08 Aug 2024 17:11

Popular Articles

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more Read more