UK based employee, overseas company

[jo.harris]

I have a client who is a UK based employee but the company he works for is overseas, so therefore no tax and NIC deducted from his pay.

I think I am right in saying that he must set up an employers scheme and pay over the deductions himself quarterly. However they have been operating like this for some years now and completing a SA return, which obviously takes care of the tax but not the NIC.

Can ESC A19 be extended to NIC or is there something similar so that the IR cannot claim back several years of unpaid class 1?

Many thanks in advance for your help and advice.