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NIM06880 | Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): general terms

From HM Revenue & Customs · National Insurance Manual

In general terms, ‘internationally mobile employees’ are considered to be:

  • UK residents going overseas to work

  • Overseas residents coming to the UK to work; and

  • UK or overseas residents who move in and out of the UK.