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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Armed Forces

Article 11(3)(d) of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

There is a special rule for armed forces personnel.

“(d) a person called up or recalled for services in the armed forces or for civilian service in a Member State shall be subject to the legislation of that Member State”

In the United Kingdom this will be those who in HM Forces (and includes Territorial and Reserve forces when called up and sent as part of HM Forces to another Member State).

Visiting forces of other Member States remain in their home social security schemes.

HM Forces pay Class 1 National Insurance when serving at home or abroad.

This is essentially the same as under Regulation 1408/71