The following Employment Tax guidance note by Tolley in association with Paul Tew provides comprehensive and up to date tax information covering:
HMRC offers two arrangements that relax the strict PAYE procedures in respect of Social Security / National Insurance contributions (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 NICs for employees assigned from the UK to work overseas’ (EP APP 7B). The EP APP 7B application form is available at PAYE82004.
A modified NIC settlement scheme is available for UK employers to use that have employees seconded abroad and where their employee satisfies all of the following conditions:
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