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New & NICable — NIC SAWS

Prompted by new HMRC guidance David Heaton Employer Consulting tax partner at Baker Tilly in Leeds looks at a general problem with UK NIC and the EU
It can have escaped nobody that Bulgaria and Romania joined the EU on 1 January. In view of recent painful lessons about the relevance of 'Europe' to UK taxes it is no surprise that HMRC has been keeping a better eye on developments and has spotted the fact.
On the first day back at work after the parties in Bucharest and Sofia the What's New column on the HMRC website announced changes to the 'Seasonal Agricultural Workers Scheme' (SAWS) which extends eligibility previously restricted to students to all non-students from the two accession countries. SAWS is a...

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