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Contents

Official guidance
National Insurance Manual

NIM27000 · Special Cases: Class 1 - Aircrew

  • NIM27002 · Introduction
  • NIM27003 · European Economic Area (EEA) Article 14.2(a)
  • NIM27004 · Reciprocal Agreements (RA)
  • NIM27005 · RA - Liability to pay
  • NIM27006 · Domestic legislation (DL)
  • NIM27007 · DL - Definition of Airman
  • NIM27008 · DL - Modification of employment in GB
  • NIM27009 · DL - Definition of British Aircraft
  • NIM27010 · DL - Modification of time limits etc
  1. Special Cases: Class 1 - Aircrew: Contents
  2. Special Cases: Class 1 - Aircrew: Reciprocal Agreements (RA)

NIM27004 | Special Cases: Class 1 - Aircrew: Reciprocal Agreements (RA)

From HM Revenue & Customs · National Insurance Manual

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 in development and will be published in due course.

Aircrews who are not covered by EC Regulations may be covered by a Reciprocal Agreement (RA). The UK has RAs with all EC countries except Greece and Liechtenstein.

The UK also has a number of other RAs with certain countries containing provisions concerning aircrew contribution liability - see NIM33014.

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