2. Special rules apply to some types of employer. Do you fall into any of these categories?

an insurance company, or other business responsible for paying sick pay to the employees of more than one employer
a receiver paying employees of companies in receivership
an offshore employer, including if you’re on the Isle of Man, that’s not liable for UK National Insurance
a registrar or Roman Catholic priest
an employee responsible for deducting your own tax and/or National Insurance (including certain employees of foreign embassies and consulates)
a provider of non-cash incentive awards using a taxed award scheme to pay the tax due

Yes

Your answers

1. Will the business do any of the following?: Yes; Change 1. Will the business do any of the following?