Weekly tax highlights ― 22 January 2024Direct taxesNational Insurance and Social Security: workers moving between the UK and EU, Gibraltar, Iceland, Liechtenstein, Norway, or SwitzerlandThe following guidance has been updated to reflect the implementation of the new Social Security Coordination Convention between the UK and Iceland, Liechtenstein, and Norway:•Paying social security contributions if you're coming to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland•Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or SwitzerlandSpecial rules apply where a worker is in scope of the social security coordination provisions of the Withdrawal Agreement, and does not satisfy the conditions for applying for a certificate of coverage to pay national insurance (NI) in the UK whilst working in the EU or social security contributions in an EU country whilst working in the UK, but wish to remain liable to pay NI or social security in the respective country. In such instances, HMRC and the social security authority in the EU country can agree to this, but they will only do so in exceptional circumstances and a certificate of coverage must be applied for from HMRC or the relevant EU social security authority as applicable.InternationalOECD: Zambia joins Global Forum as 39th African memberMembers of the Global Forum include all G20 countries, all OECD members, all international financial centres and a large number of developing countries.Like all other members, Zambia will participate on an equal footing to combat offshore tax
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