Day: 8 July 2026

Workers employed in countries that have reciprocal social security agreements with the UK can apply for a certificate of coverage (CA9107) from HMRC to confirm they will pay contributions only to the UK rather than both countries. This document protects eligible employees from double National Insurance contributions whilst working temporarily overseas in agreement countries. The certificate must be obtained before starting work abroad to ensure proper contribution status.

Source: HMRC (GOV.UK) – Read the original

HMRC has published guidance on how individuals can maintain National Insurance contributions to the UK and access benefits while working or residing abroad. The NI38 guidance covers the rules for paying contributions voluntarily and eligibility for UK benefits in different countries. This resource is intended for UK workers, expats, and those with cross-border employment or residence arrangements who need clarity on their National Insurance obligations and entitlements overseas.

Source: HMRC (GOV.UK) – Read the original

HMRC has released guidance detailing which countries maintain reciprocal social security agreements with the United Kingdom covering National Insurance contributions and benefit entitlements. The guidance helps businesses and individuals understand their obligations and eligibility across territories with formal social security arrangements in place. These agreements facilitate coordination of contributions and benefits for workers moving between the UK and partner nations.

Source: HMRC (GOV.UK) – Read the original

The UK and India have concluded a new social security agreement to coordinate and align their respective social security systems. This agreement covers reciprocal arrangements for eligibility and benefit entitlements for individuals who have worked in or lived in both countries. The guidance clarifies how the agreement applies to UK and Indian nationals and provides details on pension contributions, healthcare coverage, and other social security matters relevant to cross-border workers and migrants between the two nations.

Source: HMRC (GOV.UK) – Read the original

HMRC guidance clarifies how PAYE Income Tax and National Insurance contributions apply when UK employees work outside the country. The guidance covers the circumstances under which employers must continue to pay these contributions and the process for applying for exemption from taxation in the destination country. Employers need to understand their obligations to avoid compliance breaches when staff are deployed internationally.

Source: HMRC (GOV.UK) – Read the original