Mobile Workers

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:

1. travel between employments where duties performed abroad
2. travel costs and expenses where duties performed abroad: earner’s travel
3. travel costs and expenses where duties performed abroad: visiting spouse’s/civil partner’s or child’s travel
4. 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:

• NICs: clarity for employers whose workers perform duties abroad

Whiting & Partners provide full assistance with completion of P11Ds and offer a comprehensive payroll service.

Disclaimer - All information in this post was correct at time of writing.