HMRC is to make two minor amendments to the Social Security (Contributions) Regulations 2001, to ensure certain cross-references work as intended.
An amendment to Social Security (Contributions) Regulations 2001 reg 40 will ensure that the Class 1A NICs disregard for travel costs and expenses paid to employees who perform duties abroad works as intended. The amendment will update a cross-reference, following an earlier amendment made by the Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004. See here.
An amendment to the Social Security (Contributions) Regulations 2001 reg 114, concerning secondary Class 1 NICs for workers on the UK continental shelf, will update cross-references to two sets of superseded regulations. See here.
HMRC is to make two minor amendments to the Social Security (Contributions) Regulations 2001, to ensure certain cross-references work as intended.
An amendment to Social Security (Contributions) Regulations 2001 reg 40 will ensure that the Class 1A NICs disregard for travel costs and expenses paid to employees who perform duties abroad works as intended. The amendment will update a cross-reference, following an earlier amendment made by the Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004. See here.
An amendment to the Social Security (Contributions) Regulations 2001 reg 114, concerning secondary Class 1 NICs for workers on the UK continental shelf, will update cross-references to two sets of superseded regulations. See here.
