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

HMRC internal manual

PAYE Manual

PAYE operation: international employments: do any special rules apply for NICs?

Arrivals in the UK

The employer may ask you whether any special rules apply for NICs for a new arrival. Refer the employer to the CWG2 Employer Further Guide to PAYE and NICs, which provides specific guidance and points of contact for further help.

The employer should be advised that

  • The rules governing tax and NICs are different and must be applied separately


  • HMRC decides whether the new arrival is liable to UK tax and NICs, and how PAYE should be applied

(Note: A direction under Section 690 ITEPA applies to the payment of income tax only.)