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HMRC internal manual

National Insurance Manual

Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): exceptional circumstances

Articles 13.3 and 13.4 of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

There are a number of other circumstances that fall into the special cases:-

  • Person who is normally employed in one Member State and self-employed in another.
  • Civil servant in one Member state and also employed or self-employed in another Member State

For further advice regarding these exceptional circumstances please contact

HM Revenue and Customs
Personal Tax Customer, Product & Process
NICs Technical Room BP4202
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ