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Official guidance
National Insurance Manual

NIM33500 · Special Cases: international - people going to or coming from abroad: row

  • NIM33505 · Conditions as to residence and presence in GB - employees
  • NIM33510 · people going to or coming from abroad: row: conditions as to residence and presence in GB - employers
  • NIM33515 · Exemption
  • NIM33520 · Exemption example
  • NIM33530 · Going abroad
  • NIM33535 · Change of employment
  • NIM33540 · Special rules
  • NIM33545 · National insurance for people coming from abroad
  • NIM33550 · National insurance contributions for people going to work abroad
  • NIM33555 · Meaning of "ordinarily resident"
  • NIM33560 · Meaning of "ordinarily resident" - factors to consider
  • NIM33565 · Apportionment of earnings for seconded workers
  • NIM33570 · Apportionment - what can be excluded from NIC?
  • NIM33575 · Apportionment - method of computation
  • NIM33580 · Self- employed
  1. Special Cases: international - people going to or coming from abroad: row: contents
  2. special cases: international - people going to or coming from abroad: row: special rules

NIM33540 | special cases: international - people going to or coming from abroad: row: special rules

From HM Revenue & Customs · National Insurance Manual

Note: A new International NICs manual is under development and will be published in due course.

There are special rules for certain persons or categories of persons.

Mariners NIM29000

Aircrew NIM27000

HM Forces NIM32000

Diplomatic Agents - are exempt from any social security provisions in receiving state under Diplomatic Privileges Act 1964

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