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HMRC internal manual

National Insurance Manual

NIM06135 - Class 1 NICs : Expenses and allowances : Relocation allowances : Employees who relocate abroad

If there is a continuing liability for UK NICs in respect of a person who relocatesabroad, any relocation allowances paid remain subject to the same conditions as anemployee relocating within the UK.

This means that the guidance set out in the following paragraphs apply just as they wouldwithin the UK:

NIM06120 Employees who start work at the new location on or after 6 April 1998
NIM06125 Employees who started work at the new location before 6 April 1998
NIM06130 Special provision for 1998/99 where relocation expenses included in a PAYE Settlement Agreement (PSA)