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    1. Home
    HMRC internal manual

    National Insurance Manual

    From:
    HM Revenue & Customs
    Published
    11 April 2016
    Updated:
    13 May 2025 - See all updates
    1. Back to contents
    2. NIM01000CO
    3. NIM06800

    NIM06870 - Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): contents

    1. NIM06875
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - Introduction
    2. NIM06880
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - General terms
    3. NIM06885
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - Legislation
    4. NIM06890
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - Calculating daily earnings
    5. NIM06895
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - Determining the amount to be disregarded
    6. NIM06900
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - Rest of the World (ROW) Countries
    7. NIM06905
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - European Economic Area (EEA) States
    8. NIM06910
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - Reciprocal Agreements (RA) Countries/Double Contribution Conventions (DCC)
    9. NIM06915
      Class 1 NICs: Employment-Related Securities: Internationally Mobile Employees - The Double Charge
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