Obligation to pay contributions in case of non-resident taxpayer status

Are you a non-resident taxpayer? From 2015 onwards, you have non-resident taxpayer status or qualifying non-resident taxpayer status. The calculation of the contribution base is unrelated to this choice. Your worldwide income in box 1 is used for the calculation of the national insurance contributions owed. Moreover, you are entitled to the national insurance component of certain tax credits. 

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