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.
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.