Employers with internationally mobile employees: New NIC rules.
The NIC regulations have been updated to provide clarity for employers whose employees work abroad. The amendment made confirms that several categories of expenses are not liable to Class 1A NIC, specifically:
- travel between employments where duties performed abroad
- travel costs and expenses where duties performed abroad: earner’s travel
- travel costs and expenses where duties performed abroad: visiting spouse’s/civil partner’s or child’s travel
- foreign accommodation and subsistence costs and expenses for overseas employments
The changes take effect from November 2016. See HMRC’s policy paper for full details:
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