PAYE: National Insurance contributions settlement return (NSR Appendix 7B)

Use form NSR Appendix 7B if you operate an Employment Procedures appendix 6 tax equalisation agreement for employees working abroad.


National Insurance contributions settlement return (NSR Appendix 7B)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


If you have an agreement to operate Class 1 National Insurance contributions under Employment Procedures appendix 6, use this form to send HMRC your settlement return.

Form Appendix 7B should be used for employees working abroad.

Send this form to:

National Insurance Contributions and Employers Office
HM Revenue and Customs
United Kingdom

Email HMRC to ask for this form in Welsh (Cymraeg).

Appendix 7B application
Application for modified NICs for expatriate employees.

Published 4 April 2014
Last updated 11 January 2019 + show all updates
  1. NSR Appendix 7B has been updated.
  2. An updated version of Appendix 7B added and a return address added to the detail.
  3. First published.