Commentary

A6.959 Ex-pat and foreign workers

Administration and compliance

A6.959 Ex-pat and foreign workers

A6.959 Ex-pat and foreign workers

The rules are often extremely complex and the tax and National Insurance treatment may not be consistent. There are a number of danger areas including:

  1.  

    •     certificate of coverage for National Insurance — Employees who come to the UK to work from overseas may have the opportunity to continue making National Insurance contributions in their own country. If they do, they may be able to obtain a certificate of coverage to exempt them from National Insurance in the UK. The employer will be responsible for any National Insurance that is due if he incorrectly assumes

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