HMRC has updated its guidance National insurance for workers from the UK working in the EEA or Switzerland to include a summary covering individuals who normally work in the UK or the EU, but whose work location has changed temporarily because of Covid-related travel restrictions. In such circumstances, HMRC will consider an individual’s circumstances to decide if they should pay NICs in the UK. Where individuals need proof that they have to pay UK NICs, they should apply for the relevant certificate or document and include details of the Covid-19 restrictions.
HMRC has updated its guidance National insurance for workers from the UK working in the EEA or Switzerland to include a summary covering individuals who normally work in the UK or the EU, but whose work location has changed temporarily because of Covid-related travel restrictions. In such circumstances, HMRC will consider an individual’s circumstances to decide if they should pay NICs in the UK. Where individuals need proof that they have to pay UK NICs, they should apply for the relevant certificate or document and include details of the Covid-19 restrictions.
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