SolvedERSM162830 | International from 6 April 2015: PAYE and NICs - from 6 April 2015: NICs
From HM Revenue & Customs · Employment Related Securities Manual
There are changes to the international rules for National Insurance from 6 April 2015. Guidance can be found in the National Insurance Manual.
For guidance on how the NICs rules apply to employment-related securities in general, see ERSM170700.