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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: International: People going to or coming from abroad: Introduction: EEA the Regulations

For people going to and coming from the European Economic Area (EEA) National Insurance rules are governed by the EU Treaty and EC Regulations

On or after 1 May 2010 see NIM33020 

Council Regulations (EC) No 883/04 and 987/2009

Before 1 May 2010 see NIM33300 

Council regulations (EC) No 1408/71 and 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 party nationals.