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Tax and Nic on employee returning to EU

Tax and Nic on employee returning to EU

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I run payroll and prepare accounts for a software licensing company (UK based). The company has employed a computer programmer for 6 months who has decided he wants to return to Poland for family reasons in a few months time. My client intends to continue the employment as he is a very skilled member of the of the team and great worker. He will complete a P85 on leaving the UK and I assume hmrc will issue an NT coding notice as he has no intention to come back to UK and will live fulltime overseas with no ties to UK so no income will be deducted from his salary and he will need to register pay tax in Poland. However the nic aspect appears rather more complicated when researching online and I was wondering if anyone has encountered a similar situation and could provide some guidance of what needs to be done for NIC.

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By jonharris999
22nd Sep 2021 16:43

What do you think is complicated? On the facts provided, there will be no NIC liability for him in the UK after he emigrates.

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