NI contribution for Tier 2 ICT visa holders

[vamshidevraj]

Hello Immigration Gurus -

I'm an Indian national working in the UK on a Tier 2 ICT visa since 2 years. My company has deducted my NI contribution from the 1st day of my work here. However, after looking at HMRC web sources and several immigration websites, it appears I should have been exempted from NI contribution for the first year (52 weeks).

I suppose my company didn't know the rules around it as I was the first person on ICT in my organization.

So, my question really is 'Can I get my first year NI contribution back from HMRC?'.

Please let me know if anyone of you have been in this situation or are aware of the rules around it.
Offcourse, my last option would be contact & check with HMRC.

Cheers,
Vamshi

[noajthan]

Link to relevant rule? (official websites only not some rival website)

[secret.simon]

I think the OP is referring to this page on the gov.uk website.

Exceptions to NICs
An employee who has been sent to work in the UK won’t have to pay NICs in the UK if they are from:
...
a country which is outside of the EEA, or Switzerland, or with which the UK has an RA or DCC agreement -
they’ll be exempt from paying UK NICs for the first 52 weeks of their employment here provided that the following conditions are met:

• they’re not ordinarily resident in the UK
  they normally work outside the UK for a foreign employer
  they’re sent to work in the UK for a time by that foreign employer
  when in the UK they continue to work for that employer

Crucially, I think that the question may revolve around whether they are considered "ordinarily resident" for tax purposes in the UK.

I am not a tax expert, nor is this forum a tax forum, so the advice that is given here may not be correct. Go through the Guidance Note on the Statutory Residence Test and see if that sheds light on your situation.

[noajthan]

You could be onto something there secret.simon.

That guidance reads (to me) as if all 4 conditions have to be met; (AND rather than OR).
Hard to see how someone who is enjoying working in UK on a UK visa could still claim to meet all 4 of such conditions.

[Wanderer]

You could be onto something there secret.simon.

That guidance reads (to me) as if all 4 conditions have to be met; (AND rather than OR).
Hard to see how someone who is enjoying working in UK on a UK visa could still claim to meet all 4 of such conditions.

It's very difficult to become non-tax resident in UK, I'm trying it now as I will be working in Copenhagen from September....

No more than 91 days in UK over tax year and 'main residence' not be in UK either. Still trying to get my head round it, was thinking of engaging a tax lawyer but if they are like a lot of the immigration lawyers we anecdotally hear of here, think I'd prefer to rely on my own research....

[raththam]

Any one out there could answer this question i believe...

i came over to this country in Tier 2 - ICT - Established Staff Visa with initial 3 years.

in 2014 it got extended ( in country) for another 2 years and 2016 again it got extended for five years (in country)

i am still in Tier 2 - ICT ( all these seven years so far with no gap ).

My NI was dedecuted from Day one and i did not know if at all NI is exempted for the first 52 weeks..

i have gone through HMRC link as well and this forum..Any Clue on it ? should i still go and talk to some one in HMRC to get this clarified. My Collegue who came to this country with me with same visa type got his NI refuded when he left on 2013 mid.