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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Special Cases: International: People going to or coming from abroad: Introduction: How the world breaks down

There are special rules for people going to and coming from abroad, this section of the manual explains those special rules.

For National Insurance the world breaks down into 3 different regimes

  • European Economic Area (EEA) and Switzerland

National insurance rules are governed by the EU Treaty & EC Regulations including 883/2004 & 987/2009

Before 1st May 2010 there were similar EU rules in Regulations 1408/71 & 574/72

Under transitional rules a National Insurance liability determined under these rules can continue to apply for a time. These rules can still apply in relation to third country nationals.

  • Reciprocal Agreements & Double Contribution Conventions

The UK has bilateral Social Security agreements with a number of countries and these modify the way National Insurance law applies.

  • Rest of the World

Countries where no EU rules or bilateral agreements apply.

The general rule in any case whether a person is

  • Working in the EEA
  • Non EEA countries with which there is a RA or
  • Non EEA countries with which there is no RA

is the same - you pay contributions in the country you are working.