CarryMe
Joined: 8/20/2024
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NIC - employed in UK and self-employed abroad
Dear HMRC, I have a question regarding NIC contributions in the following constellation: a UK resident is acting as a board member of a UK company and being considered as "employed", correct? This means, that Class 1 NIC will apply. Same person is IN ADDITION acting as a supervisory board member in a foreign (EU) country. The position of the supervisory board member is considered as "self-employed" in regards to the social security legislation of the foreign country concered. Question: is the remuneration from the foreign engagement as self-employed (supervisory board member) subject to NIC? Is so, how is this handled - which Class, how to remitt contributions? Thank you