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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: International: Going to or Coming from Abroad: EEA Regulation 1408/71 (before 1 May 2010): scope of the regulation

Article 42 of the EC Treaty gives the Social Security provisions that allows for the free movement of workers. The principal legislation is Council Regulation (EEC) No 1408/71

The regulations on Social Security apply to employed and self-employed people who are:

  • EEA nationals; or
  • Stateless people or refugees permanently living in the EEA
  • Third country nationals, see NIM3310 

The EEA Agreement came into force on 1 January 1994 and applies to all

  • European Community countries (EC) and
  • Some of the European Free Trade Association (EFTA) countries (Iceland, Liechtenstein and Norway)

For a full list of countries see NIM33008