NIM32004 - Special Cases: Class 1 - HM Forces: Exclusions

Part 2 of Schedule 6 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

HM Forces shall not be taken to consist of any of the establishments or organisations by virtue only of the employment in such establishment or organisation of the following persons who are a serving member of:

  1. Any naval force of HM Forces who locally entered the force at an overseas base and who had not been registered for NI before they joined the force
  2. Any military force of HM Forces who entered the force or was recruited outside the UK and the depot of the unit is outside the UK
  3. The airforce of HM Forces who entered that force outside or was recruited outside the UK and is liable to serve only in a specified part of the world outside the UK