NIM33008 | Special Cases: International: People going to or coming from abroad: Introduction: EU and EEA Countries
From HM Revenue & Customs · National Insurance Manual
Note: A new International NICs manual is under development and will be published in due course.
EU countries and European Economic area/Switzerland
| Countries A- F | Countries F - L | Countries L - P | Countires R - U |
|---|---|---|---|
| Austria | France | Liechtenstein | Romania |
| Belgium | Germany | Lithuania | Slovakia |
| Bulgaria | Greece | Luxembourg | Slovenia |
| Croatia | Hungary | Malta | Spain |
| Cyprus | Republic of Ireland | Netherlands | Sweden |
| Czech Republic | Iceland | Norway | Switzerland |
| Estonia | Italy | Poland | United Kingdom and Gibraltar |
| Finland | Latvia | Portugal | - |
The other Member States treat Gibraltar as part of the United Kingdom. The United Kingdom treats Gibraltar as if it was a separate Member State.
Cyprus is the Republic of Cyprus
United Kingdom is England, Scotland, Wales and Northern Ireland but not the Channel Islands or the Isle of Man