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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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NIM32004 - Special Cases: Class 1 - HM Forces: Exclusions

Schedule 6; Part 2 SSCR 2001

  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