New guidelines on UK and non-UK earnings published

By Nichola Ross Martin

HMRC has published guidelines in on how to apportion UK and Non-UK earnings for Class 1 and 1A National Insurance purposes.

The new guidelines are in Tax Bulletin 79. Previous guidance in TB 59, 63 and Statement of Practice 5/84 explained how to compute "non-UK workdays" for tax. However, these are not the same for NIC purposes, and some employers will have operated NIC on the whole salary and refunds may be due.

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