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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): general terms

In general terms, ‘internationally mobile employees’ are considered to be:

  • UK residents going overseas to work
  • Overseas residents coming to the UK to work; and
  • UK or overseas residents who move in and out of the UK.