NICs settlement returns – NSR Appendix 7A and 7B – deadline extension

23 March 2021

HMRC has confirmed that the deadline for submitting forms NSR Appendix 7A and NSR Appendix 7B has been extended due to the ongoing impacts of coronavirus.

Businesses that have an agreement in place to operate Class 1 National Insurance contributions NICs under Employment Procedures appendix 6 should print and complete form NSR Appendix 7A.

Form NSR Appendix 7B should be used for employees who are working abroad, where their employer has an agreement to operate Class 1 NICs under the same rules.

The deadline for both forms for tax year 2019-20 has been extended from 31 March 2021 to 30 June 2021.

The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.