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Official guidance
National Insurance Manual

NIM33001 · Special Cases: International - People going to or coming from abroad - Introduction

  • NIM33002 · Special Cases: International: People going to or coming from abroad: Introduction: How the world breaks down
  • NIM33004 · Special Cases: International: People going to or coming from abroad: Introduction: EEA the Regulations
  • NIM33006 · Special Cases: International: People going to or coming from abroad: Introduction: What is the basis for the Regulation?
  • NIM33008 · Special Cases: International: People going to or coming from abroad: Introduction: EU and EEA Countries
  • NIM33010 · Special Cases: International: People going to or coming from abroad: Introduction: What is a Reciprocal Agreement?
  • NIM33012 · Special Cases: International: People going to or coming from abroad: Introduction: Reciprocal Agreement Countries
  • NIM33014 · Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations
  1. Special Cases: International - People going to or coming from abroad - Introduction: contents
  2. Special Cases: International: People going to or coming from abroad: Introduction: EEA the Regulations

NIM33004 | Special Cases: International: People going to or coming from abroad: Introduction: EEA the Regulations

From HM Revenue & Customs · National Insurance Manual

Note: A new International NICs manual is under development and will be published in due course.

For people going to and coming from the European Economic Area (EEA) and Switzerland, National Insurance rules are governed by the EU Treaty and EC Regulations

On or after 1 May 2010 see NIM33020

Council Regulations (EC) No 883/04 and 987/2009

Before 1 May 2010 see NIM33300

Council regulations (EC) No 1408/71 and 574/72

Under transitional rules a National Insurance liability determined under these rules can continue to apply for a time. These rules can still apply in relation to third party nationals.

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