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HMRC internal manual

National Insurance Manual

Special cases: international: people going to or coming from abroad - RA: special cases

Civil servants

Civil servants and those treated as such (see NIM33040) posted overseas to a country where a Reciprocal Agreement (RA) is in place remain subject to Class 1 NICs.

Diplomatic posts

The rules generally follow those of EEA. However, each RA must be examined individually in deciding which country liability arises.

Mariners

See NIM29000.

Aircrew

See NIM27000.

HM Forces

See NIM32000.