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HMRC internal manual

National Insurance Manual

special cases: international - people going to or coming from abroad: row: exemption example

A doctor works for a hospital in Egypt as a surgeon and sees an advert in a medical journal for surgeon’s position in Newcastle for a 2 year period. The position will enable him to obtain further advanced surgical qualifications.

He applies and is successful. The Egyptian employer agrees to keep his employment position open until he returns. The doctor signs a contract of employment with the hospital in Newcastle for two years.

In this case the 52 week exemption tests are satisfied. He is not ordinarily resident or employed in GB. He is employed for a time in GB as an employed earner. A major indicator in this example is the continuing employment in Egypt and the employee being able to return after the period of employment in GB.

In order to satisfy the “in pursuance of employment” test the employment in GB must be related to the particular employment that the employee has outside of GB. The fact that the employee may be pursuing their own goals is not relevant. It is characteristic of much skilled work that the employer’s interests in a person’s improved skills will coincide with the employee’s interest in advancing their career and marketability. Provided that the facts support that the employment in GB and obtaining of advanced qualifications (in this case advanced surgical qualifications) are required for the employment abroad then the test may apply

A different conclusion may have been reached if the employment and qualifications obtained in GB were diverse from the employment in Egypt.