CIOT response: The draft Social Security Contributions (Freeports) Regulations 2022

Published on: 18 February 2022

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Specialist Tax Regulatory Materials

Article summary

The CIOT has responded to HMRC’s consultation on the draft Social Security Contributions (Freeports) Regulations 2022 which will maintain the new NICs relief where an employee’s time spent at a freeport site is limited due to a protected characteristic.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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