New HMRC policy paper on mandating postcode provision for NIC relief for freeports and investment zones

Published on: 13 February 2025

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Specialist Tax Regulatory Materials

Article summary

HMRC has issued a policy paper on employers operating in a designated special tax site in a freeport or investment zone being required to provide their employee’s workplace if they are claiming the secondary Class 1 NIC relief through their payroll.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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