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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 circumstances that fall into the special cases:

  • person who is normally employed in one member state and self-employed in another (Article 13.3)
  • civil servant in one member state and also employed or self-employed in another member state (Article 13.4)

For more advice about these exceptional circumstances, please contact the IPD Technical Team (internal use only).

External customers can write to HMRC International Caseworker at:

International Caseworker
PT Operations North East England
HM Revenue and Customs
United Kingdom