Consultation outcome

Internationally mobile employees and earnings related securities

This consultation has concluded

Download the full outcome

Detail of outcome

The response document sets out the government’s response to the Internationally Mobile Employees and Employment-Related Securities consultation document published below. The responses received are summarised and a full list of respondents is included.

These changes will be legislated for as originally drafted in the consultation document and come into effect from the start of the 2015/16 tax year.

Original consultation

This consultation ran from to


The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.


Consultation description

This consultation relates specifically to liability for earnings-related National Insurance Contributions from employment related securities income earned by internationally mobile employees. This consultation seeks views and evidence on the potential impacts of the NICs legislative change.