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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—employment and employees / E8.711 International aspects of NIC—payment of Class 1 contributions

E8.711 International aspects of NIC—payment of Class 1 contributions

Personal and employment tax

Contributions are payable at the same rates and subject to the same requirements as if the employee were still working in the UK. To the extent that the earnings are paid in foreign currency, Class 1 contributions are

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E5.406A Employees of European Union institutions—tax exemptions

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

A1.810 Limitation

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

E3.192 CGT loss relief on disposal of EIS shares