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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 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:

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