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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM27002 - Special Cases: Class 1 - Aircrew: Introduction


Aircrews, like any other overseas workers, are subject to territorial limitations.  Where an insured person works outside the UK, they may cease to be “gainfully employed in GB” for contribution purposes. The result is that there may be no liability to pay Class 1 NICs. In the absence of special rules, persons would cease to be compulsorily insured when they leave the UK.  They would have to rely upon voluntary Class 3 NICs to maintain entitlement to the basic state pension.

To provide such social protection for essentially UK-based workers, special rules apply and can be split into three categories:


* EEA Members of the European Economic Area NIM27003
* RA Reciprocal Social Security Agreements NIM27004
* DL Domestic Legislation NIM27007