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HMRC internal manual

National Insurance Manual

NIM32002 - Special Cases: Class 1 - HM Forces: European Economic Area (EEA) Article 13.2(e)

EEC Council Regulation 1408/71

A person called up for service in the armed forces or for civilian service of a MemberState is subject to the legislation of the State

Certain Member State conscripts may opt to serve overseas as an employee with a MemberState employer rather than carry out compulsory national service. Such conscripts who workin another Member State as an employee remain insurable in the home country