Submit a National Insurance contributions settlement return (NSR Appendix 7B)

Apply if you operate an Employment Procedures appendix 6 tax equalisation agreement for employees working abroad.


National Insurance contributions settlement return (NSR Appendix 7B)

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Changes due to coronavirus (COVID-19) measures

Due to measures put in place to stop the spread of coronavirus, the deadline to submit this form for the 2019 to 2020 tax year has been extended from 31 March 2020 to 31 May 2020.

Please send us your form as soon as you can, so we can process your return quickly.

This page will be updated again if there are any further changes.

Print and complete form NSR 7B if you have an agreement to operate Class 1 National Insurance contributions under Employment Procedures appendix 6.

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

You can use one application for multiple employees.

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).

Get more information

If you need help or advice from HMRC you can email the WMBC Charities Large Partnerships and International Unit at or

Published 4 April 2014
Last updated 8 April 2020 + show all updates
  1. The deadline for submitting 2019 to 2020 returns on NSR Appendix 7B has been extended to 31 May 2020, due to temporary measures put in place to stop the spread of coronavirus (COVID-19).

  2. NSR Appendix 7B has been updated.

  3. An updated version of Appendix 7B added and a return address added to the detail.

  4. First published.