Consultation outcome

Internationally mobile employees and earnings related securities

• From: HM Revenue & Customs
• Published: 24 July 2014
• Last updated: 6 February 2015 — See all updates

This consultation has concluded

Read the full outcome

Internationally Mobile Employees and Employment-Related Securities - Summary of responses

PDF, 232 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

The response document sets out the government’s response to the Internationally Mobile Employees and Employment-Related Securities consultation document published below. The responses received are summarised and a full list of respondents is included.

These changes will be legislated for as originally drafted in the consultation document and come into effect from the start of the 2015/16 tax year.

---

Original consultation

Summary

The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.

This consultation ran from
3pm on 24 July 2014 to 5pm on 16 October 2014

Consultation description

This consultation relates specifically to liability for earnings-related National Insurance Contributions from employment related securities income earned by internationally mobile employees. This consultation seeks views and evidence on the potential impacts of the NICs legislative change.

Documents

Consultation: Internationally Mobile Employees and Earnings Related Securities

PDF, 124 KB, 20 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 24 July 2014

Last updated 6 February 2015 + show all updates

1. 6 February 2015

   Summary of Responses document published

2. 24 July 2014

   First published.