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HMRC internal manual

National Insurance Manual

Special Cases: Class 1 - Aircrew: RA - Liability to pay

Under the agreements with the other countries liability to pay will depend on thespecific wording of the Articles in each individual agreement. Liability can generallydepend on where :

  • the aircraft is registered
  • the employee is resident or ordinarily resident
  • the employer or payer of wages has their main place of business

In cases of difficulty refer to Technical Support Manager