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 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.