Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): the Double Charge
The treatment of IMEs earnings from ERS introduced in the UK by Paragraph 18 of Part 9 of Schedule 3 Social Security (Contributions) Regulations (SSCR) 2001 is not a co-ordinated practice that is followed by all other countries.
Where a ‘double charge’ has occurred resulting in both the UK and another country requiring social security contributions from the ERS earnings for the same period/amount in which there is a UK NICs liability, please write to:
HM Revenue & Customs
Benton Park View
Newcastle upon Tyne
You should provide full disclosure of the facts.