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HMRC internal manual

National Insurance Manual

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) and Switzerland, 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.