Legislation
Special tax site NICs relief
Date
Effective April 2025
Summary
From April 2025, Freeport or Investment Zone NIC category letters will require additional data to be reported accurately. This is still going ahead, so keep an eye out for further development.
If a qualifying employee is reported under these categories, but the workplace postcode is missing from the Full Payment Submission (FPS), it will be rejected by HMRC.
This update is part of the government’s initiative to boost economic activity in designated special tax sites, such as Freeports and Investment Zones.
By linking NIC reliefs directly to workplace postcodes within these zones, the government ensures that tax incentives are applied accurately and only benefit eligible employees working in these areas.

Payroll legislation guide
January – February 2025 edition Do you know the dates of all the complex payroll legislation changes? Are you aware of what you need to do to ensure your business is compliant?…