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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 Regulation 1408/71 (before 1 May 2010): Special Rules

There are special rules for certain employments:

Civil Servants and persons treated as such - Article 13.2.d 1408/71

Civil servants and those treated as such posted overseas in the EEA remain subject to their home State’s legislation. Form E101 is required and will be issued NIC&EO International Caseworker (Newcastle) in respect of UK Civil Servants and persons treated as such (e.g. employees of National Audit Office, Commonwealth War Graves Commission)

Staff in diplomatic posts - Article 16.1 & 2 1408/71

A person employed by a diplomatic mission or a consular post or a member of the private domestic staff of an agent (person charged by the sending state with the duty of acting as the Head of a mission) of such a mission are subject to the legislation of the employing State unless :

  • the person is a national of the EEA member state which is the accrediting or sending state ; and
  • who opts to be subject to the legislation of that state

The option must be exercised within 3 months of the date on which the person was engaged by the diplomatic mission or consular post or entered into the personal service of an agent. Form E103 will be issued by NIC&EO International Caseworker to those who opt to pay UK NIC.

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Auxiliary staff of the European Communities - Article 16.3

Auxiliary staff of the European Communities may opt to be subject to the legislation of the Member State of employment, to the State they were last subject or to the Member State of their nationality. Any such option may be exercised only once - and takes effect from the date of entry into employment. Form E103 will be issued by NIC&EO International Caseworker to those who opt to pay UK NICs.

Mariners NIM29000 

Aircrew NIM27000 

HM Forces NIM32000