NIM33410 | Special Cases: international - people going to or coming from abroad - RA: postings from a third country

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.

A person who is working abroad paying UK NICs either compulsory or voluntarily may have the RA / DCC provisions applied as if they were posted to the third country direct from the UK.