alvarito1000

Hi, a UK tax resident entitled to maternity leave is going to spend their leave period (9-12 months) in Spain. It’s clear a P85 is required to let HMRC know they are leaving upon which no more income tax will be dedicated from payroll (SMP + employer top up). What would be the process to follow regarding NI contributions? would these need to be paid in the UK and therefore excempted from contributions in the UK. Or would UK deductions stop and contributions would have to be made in Spain? If the latter is the employee responsibility to do this?