NIM33420 - Special cases: international: people going to or coming from abroad - RA: special cases
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
Civil servants
Civil servants and those treated as such (see NIM33040) posted overseas to a country where a Reciprocal Agreement (RA) is in place remain subject to Class 1 NICs.
Diplomatic posts
The rules generally follow those of EEA. However, each RA must be examined individually in deciding which country liability arises.
Mariners
See NIM29000.
Aircrew
See NIM27000.
HM Forces
See NIM32000.