HMRC’s official guidance for National Insurance (NI) for company directors CA44 was updated for 2021/22 on 3 November 2021 to reflect the change in NI legislation for directors coming from or going abroad.
The change to the NI position is as a direct consequence of the UK leaving the EU on 1 January 2021 and the terms set out in the Withdrawal Agreement (WA).
The director’s NI position will be dependent on several factors including whether they are going to or coming from abroad and what social security arrangements are in place for the respective countries.
The guidance sets out the position in detail in a series of tables which can be found on pages 24 to 26 of the CA44.
A link to the CA44 can be found here.