Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

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.