Joint Forum on Expatriate Tax and National Insurance Contributions

21 May 2015

The CIPP are represented at the Joint Forum on Expatriate Tax and National Insurance Contributions by member Valerie Woodland. You can view the minutes of the meeting held on 4 February 2015 on GOV.UK.

Annual NHS surcharge

You may be aware from 6 April some immigrants to the UK for more than six months who are not EU citizens will be liable to pay an annual NHS surcharge of £200 for themselves and for each family member while they are in the UK, so long as they remain subject to immigration control. This affects Tiers 1, 2 (other than inter-company transfers), 4 & 5. An affected immigrant from outside the EU who applies for a visa for four years must pay £800 for himself and must pay it up-front with his visa fee when he applies to come to the UK.

Further information is available at Pay for UK healthcare as part of your immigration application.

If the employer pays the fee for the inbound foreign employee and his family this will be treated as a taxable employment income and earnings subject to Class 1 NICs where applicable. You will note that the information specifically states that the surcharge is not a VISA. It is a charge related to the individuals presence in the UK rather than their travel to get here. The charge is not a travel facility for the purposes of Section S281, S370, S371, s373 or S374 ITEPA.