National Insurance and social security: updated guidance on workers from the UK working in the EEA or Switzerland

Published on: 19 July 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance with further information about what to do for individuals who normally work in the UK or the EU, but their work location has changed temporarily because of COVID-19 related travel restrictions.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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