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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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special cases: international -going to and coming from abroad: RA: self-employed

Generally, the principles applied are similar to those relating to employed earner’s employment. But not all agreements cover the self-employed.

A worker from another RA country who undertakes self-employment in the UK is normally liable for Class 2 NICs. There is UK NI liability from the start of self-employment in the UK In addition, however, in the case of, for example, concurrent employed earners employment and self-employment, the articles contained within the individual RA may need to be considered. In such cases, refer to your Technical Support Manager for advice.

If the person is self-employed in more than one country refer to your Technical Support Manager for advice.

Certificate of continuing liability

If the self-employed person holds a certificate of continuing liability from the other RA country showing they are liable for contributions in that country, there is no UK NI liability for the period shown on the certificate. NIC&EO International Caseworker is responsible for issuing such certificates for self-employed persons going to other RA countries.

Self-employed person from USA asks for a certificate confirming UK NI liability

A self-employed person paying UK NICs may request a certificate confirming UK NI liability. The certificate prevents a demand for payment of Social Security contributions from the USA authorities. Refer any such request to NIC&EO International Caseworker.