Beta This part of GOV.UK is being rebuilt – find out what beta means

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 more advice about these exceptional circumstances, please contact the IPD Technical Team.