Q&As

Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income tax?

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Produced in partnership with Denis Edwards of Normanton Chambers
Published on LexisPSL on 09/06/2021

The following Tax Q&A produced in partnership with Denis Edwards of Normanton Chambers provides comprehensive and up to date legal information covering:

  • Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income tax?

Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income tax?

The liability to pay National Insurance contributions (NICs) is imposed by the Social Security Contributions and Benefits Act 1992 (SSCBA 1992).

SSCBA 1992, s 1(1) provides that NICs are payable by 'earners, employers and others'. SSCBA 1992, s 1(6) makes clear that no person is liable to pay class 1, class 1A or class 2 contributions, or entitled to pay class 3 contributions, unless they fulfil 'prescribed conditions as to residence and presence in Great Britain'.

SSCBA 1992, s 2 provides for categories of 'earners'. In summary, an employed earner and a self-employed earner are persons who are

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