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HMRC internal manual

National Insurance Manual

special cases: international - people going to or coming from abroad: row: change of employment

Change of employment overseas with the same employer

The 52 week period of continuing liability may cease when an employee changes employment. Whether or not an employee has entered into a new employment will be a question of fact. The contracts of employment will indicate if this were so.


  • Ralph was posted by the UK company to work in Australia for a period of 2 years as a General Manager of the Sydney office
  • After 6 months he applied for promotion as a Overseas Sales Executive with a separate department of the UK company
  • He was successful and immediately took up his new position in Malaysia

The subsequent posting from Australia to Malaysia would be considered to arise in connection with the new employment with the UK Company. The 52 week period would cease.

Had the UK employer simply posted him to Malaysia in connection with the original occupation/employment as a General Manager then the 52 week period would have continued in full.