The final key definition to be understood is ‘place of business’. The term features prominently in NIC law, since liability for secondary Class 1, Class 1A and Class 1B NICs, which represent approximately 60% of the income of the NI Fund, depends upon the employer’s being resident or present, or having a place of business, in the UK.

Until 31 December 2021, HMRC believes that the EU Regulations extended this to the EEA and from 1 January 2021, Article SSC.14 of the EU-UK Trade and Cooperation Agreement specifically extends this principle to the whole of the EU.

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