Our client, a UK employer, has a US-domiciled and resident employee. The employee has rarely set foot in UK and certainly never carries out any duties in the UK. Is there any UK National Insurance contributions liability, in particular primary and secondary Class 1? All the commentary that I can find refers to the treatment of employees leaving or coming to the UK.

Arthur Weller replies:
If you look at HMRC’s guidance in RDR1 (www. gov.uk/government/publications/residencedomicile-and-remittance-basis-rules-uk-taxliability/guidance-note-for-residence-domicileand-the-remittance-basis-rdr1) at sections 11.18 and 11.19, it indicates that there is no liability at all to pay UK National Insurance contributions for this employee.