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HMRC internal manual

National Insurance Manual

NIM27004 - Special Cases: Class 1 - Aircrew: Reciprocal Agreements (RA)

 

Aircrews who are not covered by EC Regulations may be covered by a Reciprocal Agreement (RA). The UK has RAs with all EC countries except Greece and Liechtenstein.

The UK also has a number of other RAs with certain countries containing provisions concerning aircrew contribution liability - see NIM33014.