NIM33420 - Special cases: international: people going to or coming from abroad - RA: special cases

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement. A new International NICs manual is under development and will be published in due course.

Civil servants

Civil servants and those treated as such (see NIM33040) posted overseas to a country where a Reciprocal Agreement (RA) is in place remain subject to Class 1 NICs.

Diplomatic posts

»Ê¹ÚÌåÓýapp rules generally follow those of EEA. However, each RA must be examined individually in deciding which country liability arises.

Mariners

See NIM29000.

Aircrew

See NIM27000.

HM Forces

See NIM32000.