Where life is more complex, employers may apply to HMRC to operate a 'Modified NICs' procedure if they second employees overseas with NIC liabilities but no PAYE due, or have employees in the UK who are non-resident and not liable for UK tax and receive part of their earnings abroad. The Modified NICs arrangement allows the employer to account for contributions through payroll on a best estimate basis throughout the year and submit a NIC Settlement Return (NSR, a paper-only return at the moment) by
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Web page updated on 17 Mar 2025 13:13