Form A1

International Tax Issues

By Ian Holloway

National Insurance –UK and Switzerland In 2010, the European Commission introduced Regulation 883/2004 which, simply, aligned the different social security regimes of the Member States within the European Union (EU).  In the situations of inpatriates and expatriates, where the social security legislation of another Member State applies, no UK National Insurance is due, so long [...]

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Payroll Update 2013