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HMRC internal manual

National Insurance Manual

Persons going to and coming from abroad: Paying voluntary NICs - Workers going to and coming from abroad: Going to a RA country

The United Kingdom has Reciprocal Agreements with countries shown in NIM33015

If an employed or self-employed person who is going to work in another RA country asksabout the payment of voluntary contributions:

  • tell them to write to International Services, NICO, Benton Park View, Newcastle upon Tyne NE981ZZ; and
  • issue leaflets NI38 and SA29