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Posted Fri, 08 Dec 2023 10:20:05 GMT by
Hello, I will be moving to the UK from Switzerland and become solely UK resident for tax purposes as of 1 February, falling under the split year treatment. However, I will remain employed by a Swiss employer for the months of February and March but will be on garden leave (employed but working less than 3 hours per day). I will not be paying income tax in Switzerland for February and March, and will fill in a self-assessment for UK taxation for those months. However, my employer - who does not have a presence in the UK - will continue to deduct the equivalent of national insurance in Switzerland for those two months. My understanding is that under the double-tax treaty, national insurance is due in Switzerland (place of employment). Will I still be liable for national insurance in the UK? How do I ensure I am not paying national insurance in both countries? Many thanks.
Posted Wed, 10 Jan 2024 07:43:17 GMT by HMRC Admin 25
Hi njbaum83,
The authorities in Switzerland will be responsible for deciding which country you will be liable to pay National Insurance contributions.
If they have already decided that you are liable to pay in Switzerland for those 2 months, they will have provided you with a certificate to confirm this and you will not pay National Insurance contributions in the UK.
Please contact the authorities in Switzerland if you require further confirmation.
Thank you. 

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