Market leading insight for tax experts
View online issue

NICs for overseas workers

printer Mail

HMRC and the French social security authorities have agreed to review the process by which PDA1 applications under Article 16 of Regulation (EC) 883/2004 from individuals in scope of the Withdrawal Agreement are considered.

The French social security authorities have agreed that individuals who:

  • have been UK-insured whilst working in France but their PDA1 has expired; and
  • have applied to HMRC for an Article 16 exception to extend their previous PDA1 which remains outstanding,

should continue to pay UK National Insurance pending further advice from HMRC and the French social security authorities.

Issue: 1561
Categories: News
EDITOR'S PICKstar
Top