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HMRC internal manual

National Insurance Manual

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

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