NIM33262 | Special Cases: India - Exceptions

Social security agreement between the UK and India: Modification provisions

Article 12 of the India Agreement

The competent institutions, being HMRC in the UK and the Employees’ Provident Fund Organisation in India, or the bodies designated by these institutions, can agree to provide for exceptions to the provisions in Articles 7 to 11 in the interests of certain persons or categories of persons.

This is sometimes referred to as the “exception, derogation or escape” clause.

The UK and India have decided that a request for the UK and India to agree an exception to the rules under Article 12 should be made, wherever possible in advance, to the competent institution of the country whose legislation it is requested be applied.