The international rules for National Insurance are very different from the international rules for income tax. NICs rules are driven by treaty and wider social policy considerations which do not impinge on income tax. Therefore, the new rules providing for the apportionment of specific employment income under Part 7 of ITEPA 2003 for income tax and PAYE purposes do not apply for the purposes of NICs. Instead, the NICs rules are subject to their own provisions relating to internationally mobile employees within the UK legislation and/or international social security agreements.

For guidance on how the NICs rules apply to employment-related securities in general, see ERSM170700.

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