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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: modified PAYE schemes: expatriate employees - EP Appendix 7A arrangements from April 2006 (Action Guide)

To deal with a request for authority to operate modified NICs under EP Appendix 7A follow steps 1 - 2 below.

Employer / agent requests authority to operate modified NICs

1. Advise the employer / agent to submit an application to operate modified NICs under EP Appendix 7A to Personal Tax International in Manchester
   

Application to operate modified NICs under Appendix 7A received

2. Forward to Personal Tax International