Business tax – form

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.

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

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

Employment Procedures appendix 6: modified PAYE in tax equalisation cases
Application for modified PAYE for tax equalised expatriate employees.