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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

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

There are special rules for certain persons or categories of persons.

Mariners NIM29000 

Aircrew NIM27000 

HM Forces NIM32000 

Diplomatic Agents - are exempt from any social security provisions in receiving state under Diplomatic Privileges Act 1964