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HMRC internal manual

National Insurance Manual

Special Cases: international - people going to or coming from abroad: row: conditions as to residence and presence in GB - employees

Regulation 145(1)(a) SSCR 2001

Employees are liable to pay primary Class 1 NICs if:

  • resident
  • present (but for any temporary absence); or
  • ordinarily resident in GB.

A person will be treated as being present even if they leave GB for a temporary period for example, where the GB employment requires them to leave GB for a time, for example, to attend meetings abroad.

For the meaning of ‘ordinarily resident’, see NIM33555.