No NI No & RTI
Prompted by the thread on P35 and missing birthdays, I am wondering how RTI will cope with employees who do not have and never will have a UK NI number because they are not resident in the UK and hence, have no liability to pay UK NIC.
We have a client which is an international haulage company employing a number of foreign drivers who ply the routes from the UK to France and beyond. Some live in the UK, have acquired a NI number and we deduct NIC when running the payroll. Others live abroad, have no accommodation in the UK (apart from the sleeper cab of their trucks) and are therefore not resident in the UK or liable to UK NIC, so they do not have a NI number, and we do not deduct any NIC when running the payroll.
RTI seems to be predicated on the existence of a NI number and HMRC appears to have no other reference to use for employees. What is going to happen to this company's payroll under RTI? Is the client going to have to get the non-resident drivers to register for a UK NI number and are we going to have to deduct UK NIC from them in future?