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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.


See NIM29000.


See NIM27000.

HM Forces

See NIM32000.