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HMRC internal manual

National Insurance Manual

Persons going to and coming from abroad: Paying voluntary NICs - paying voluntary contributions: going to another EEA country

The European Economic Area consists of the countries shown in NIM33003.

If an employed or self-employed person who is working in another EEA country asks aboutpaying voluntary contributions:

  • tell them to write to International Services, Longbenton
  • issue leaflets NI38 and SA 29.