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Official guidance
National Insurance Manual

NIM33250 · Special Cases: India - Contents

  • NIM33251 · Special Cases: India - Introduction
  • NIM33252 · Special Cases: India - Transitional situations
  • NIM33253 · Special Cases: India - Definitions
  • NIM33254 · Special Cases: India - Territorial scope
  • NIM33255 · Special Cases: India - Personal scope and equality of treatment
  • NIM33256 · Special Cases: India - Cross-border situations
  • NIM33257 · Special Cases: India - General rule
  • NIM33258 · Special Cases: India - Detached Workers
  • NIM33259 · Special Cases: India - Mariners
  • NIM33260 · Special Cases: India - Aircraft Crew
  • NIM33261 · Special Cases: India - Government Employees and Armed Forces
  • NIM33262 · Special Cases: India - Exceptions
  • NIM33263 · Special Cases: India - Voluntary Contributions
  1. Special Cases: India - Contents
  2. Special Cases: India - Cross-border situations

NIM33256 | Special Cases: India - Cross-border situations

From HM Revenue & Customs · National Insurance Manual

Social security agreement between the UK and India: Cross-border situations

Article 6 of the India Agreement

Article 6 of this agreement restricts its application to those in a cross-border situation. That is, someone whose situation is not confined in all aspects to either the UK or India.

Where a person’s situation is confined in all aspects to either the UK or India, the agreement will not apply.

Example

Nick is ordinarily resident in the UK and is employed by a company based in the UK. All of Nick’s work activities are undertaken in the UK.

Nick’s situation is confined in all respects to the UK, therefore the agreement does not apply to him.

Example

Nicola is ordinarily resident in the UK and is employed by a company which normally carries out its activities in India. All of Nicola’s work activities are undertaken in the UK.

As Nicola is employed by an Indian company she is in a cross-border situation and the legislation applicable to her is determined in accordance with the agreement.

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