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HMRC internal manual

Employment Related Securities Manual

From
HM Revenue & Customs
Updated
, see all updates

International from 6 April 2015: PAYE and NICs - from 6 April 2015: NICs

There are changes to the international rules for National Insurance from 6 April 2015. Guidance can be found in the National Insurance Manual.

For guidance on how the NICs rules apply to employment-related securities in general, see ERSM170700.