½Û×ÓÊÓÆµ

Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—bilateral agreements / E8.723 International aspects of NIC—bilateral agreements—agreements with individual countries
Commentary

E8.723 International aspects of NIC—bilateral agreements—agreements with individual countries

Personal and employment tax

Definitions and scope

This area is normally covered by Article 1 which, where necessary, gives the following definitions applicable to this country (in addition to those relating to the country with which the agreement is made).

'UK' and 'territory'

Although, as mentioned at E8.702, the social security systems of Great Britain and Northern Ireland are separate, they are for all practical purposes identical, and bilateral agreements are entered into on behalf of both countries which are collectively referred to as 'the UK'. Similarly, as noted above, although the systems operating in the Isle of Man and the Channel Islands differ from those of Great Britain and Northern Ireland, such agreements may be concluded by the UK on behalf of those territories (which are usually defined as 'territory' in the agreement). However, the Channel Islands are excluded from the agreements with Bermuda, the Isle of Man, Israel, Mauritius, Norway (except for Jersey), the Philippines, Turkey and the states of former Yugoslavia. For the territorial limits of the agreement with Jersey and Guernsey, see

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:34