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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special cases: Class 1 - mariners: Reciprocal Social Security Agreements (RA)

A mariner who is not covered by EU Regulations may be covered by a Reciprocal Agreement within the EEA. The UK has RAs with all EU countries except Greece and Liechtenstein.

The UK also has RAs with other countries containing provisions concerning mariners’ contribution liability. For a list of RA countries see NIM33015