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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: International: People going to or coming from abroad: Introduction: EU and EEA Countries

EU countries and European Economic area/Switzerland

Austria France Liechtenstein Romania
Belgium Germany Lithuania Slovakia
Bulgaria Greece Luxembourg Slovenia
Croatia Hungary Malta Spain
Cyprus Republic of Ireland Netherlands Sweden
Czech Republic Iceland Norway Switzerland
Estonia Italy Poland United Kingdom and Gibraltar
Finland Latvia Portugal  

The other Member States treat Gibraltar as part of the United Kingdom. The United Kingdom treats Gibraltar as if it was a separate Member State.

Cyprus is the Republic of Cyprus

United Kingdom is England, Scotland, Wales and Northern Ireland but not the Channel Islands or the Isle of Man