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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—payroll matters / E8.740 International aspects of NIC—expat national insurance numbers

E8.740 International aspects of NIC—expat national insurance numbers

Personal and employment tax

One regular problem with inbound expatriates is the lack of a national insurance number (known as a NINO). The NINO is now not a mandatory field for RTI purposes. Many inbound expatriates will not be eligible to apply for a NINO if they have a certificate of coverage and are not subject

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I7.333A Companies and replacement APR property

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

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

D7.1140 Methods of leaving the REIT regime

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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