23-08-2018

HMRC has updated its National Insurance contribution settlement return forms.

If you have an agreement to operate Class 1 National Insurance contributions under Employment Procedures appendix 6, the following updated forms should be used to send HMRC your settlement return.

Use form NSR Appendix 7A if you operate an Employment Procedures appendix 6 tax equalisation agreement for employees working in the UK from abroad. Use form NSR Appendix 7B if you operate an Employment Procedures appendix 6 tax equalisation agreement for employees working abroad.

The return addresses for each form has also been added to the guidance.


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