PAYE81550 - PAYE operation: international employments: do any special rules apply for NICs?

Arrivals in the UK

»Ê¹ÚÌåÓýapp employer may ask you whether any special rules apply for NICs for a new arrival. Refer the employer to the CWG2 Employer Further Guide to PAYE and NICs, which provides specific guidance and points of contact for further help.

»Ê¹ÚÌåÓýapp employer should be advised that

  • »Ê¹ÚÌåÓýapp rules governing tax and NICs are different and must be applied separately
And
  • HMRC decides whether the new arrival is liable to UK tax and NICs, and how PAYE should be applied

(Note: A direction under Section 690 ITEPA applies to the payment of income tax only.)