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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Transitional arrangements.

Article 87(8) of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

Article 87(8) contains some transitional provisions which can apply to worker’s whose social security position determined under the old rules in Regulation 1408/1972 would change as a result of the introduction of the Regulation 883/2004 on 1st May 2010.

If a person would become subject to the legislation of a different Member State to the one they were subject to under the old Regulation 1408/1971 then the transitional rules can be applied.

Under the transitional rule the legislation of the competent Member State determined under Regulation 1408/71 would continue to apply to them for as long as their relevant situation remained unchanged. Alternatively they could opt to be covered by the new legislation.