Non Resident National Insurance

[PM2278]

Could someone assist with the following please;

Individual is a British Citizen
Emmigrated to the Far East some years ago - satisfied that he is non-resident for tax purposes. Has a NT tax code.
He has now been engaged by a UK based employment agency. The employment agencies client is an American company and the work is being carried out by the individual in Denmark and Holland.

Question is - is there any national insurance liability? Employees or Employers?

Thanks in anticipation

[Tax Champion]

Provided all the work is carried on abroad, there should be no laibility to UK NI -employee's or employer's

[PM2278]

Thanks. Do you think there will be a NI liability in the country where the work is carried out?

[Tax Champion]

Need to check with the relevant authorities