We have a client who is going to be in UK just four years on temporary assignment. He is from Denmark, born and domiciled there. His employer is foreign (Danish).
As there is no UK employer, HMRC have told us that we must operate NIC per Employee-Only National Insurance Contribution tables (CA40) and that this client will have to pay UK NICs.
Is this correct?
The client seems to think that NIC is not applicable.