NIM33110 | Special cases: international going to or coming from abroad EEA Regulations 883/04 (after 1 May 2010): exceptional circumstances

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.

Articles 13.3 and 13.4 of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

There are a number circumstances that fall into the special cases:

• person who is normally employed in one member state and self-employed in another (Article 13.3)

• civil servant in one member state and also employed or self-employed in another member state (Article 13.4)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If customers require further infromation they can write to HMRC International Caseworker at:

International Caseworker
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom