David Heaton Head of Employer Consulting at Baker Tilly looks at Stevens & Others v CIR which concerns the implications for National Insurance contributions of sending an employee to work overseas
How do you deal with people who leave the country to work temporarily overseas who then cease to be liable to pay NICs potentially lose their social security protection and have to re-qualify by paying more contributions for a minimum period when they return?
Simple: if they are away for short periods you pretend they're not; if they leave permanently you don't worry. The conditions for UK contribution liability (and eligibility to make voluntary contributions) are given by Reg 145(1) Social Security (Contributions) Regs 2001: residence and presence in the UK are the key...
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David Heaton Head of Employer Consulting at Baker Tilly looks at Stevens & Others v CIR which concerns the implications for National Insurance contributions of sending an employee to work overseas
How do you deal with people who leave the country to work temporarily overseas who then cease to be liable to pay NICs potentially lose their social security protection and have to re-qualify by paying more contributions for a minimum period when they return?
Simple: if they are away for short periods you pretend they're not; if they leave permanently you don't worry. The conditions for UK contribution liability (and eligibility to make voluntary contributions) are given by Reg 145(1) Social Security (Contributions) Regs 2001: residence and presence in the UK are the key...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
