Joint Forum on Expatriate Tax and National Insurance contributions

07 August 2019

The minutes of the 9 July 2019 Joint Forum on Expatriate Tax and National Insurance Contributions are available to view on


The minutes are available on the home page of the Joint Forum of Expatriate Tax and NICs which is a subgroup of the Employment and Payroll group. The Joint Forum is a partnership between HMRC, employers and professional and payroll advisers that aims to improve liaison between HMRC and its customers and the operation of the tax and NICs system for all international secondments of labour, both inbound and outbound.


The forum aims to:


  • Discuss in advance, where possible, all proposed technical, compliance and operational changes across HMRC that affect inbound expatriates

  • Identify and propose solutions to problems arising from such changes

  • Discuss issues raised by either side about the operation of the current system in HMRC concerning inbound expatriates, and to identify and implement improvements

  • Clarify HMRC’s technical, compliance and operational positions that impact day-to-day business operations for the inbound expatriate customer

  • Understand how HMRC can engage successfully with our inbound expatriate customers to improve our service. The intention is to resolve issues wherever possible


If you have any issues that you would like to put forward for the agenda of the next meeting of the Joint Expatriate Forum in December, please send by email to policy.