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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—EU legislation / E8.727 International aspects of NIC—EU legislation—definitions and scope
Commentary

E8.727 International aspects of NIC—EU legislation—definitions and scope

Personal and employment tax

'Competent state'

Prior to Brexit the UK (ie England, Scotland, Wales, Northern Ireland, and – for these purposes – Gibraltar, but not the Channel Islands or the Isle of Man) as a member state was already defined, there was no need for a definition for the purposes of the newer EU Regulation 883/20041. Instead, the 'competent state' is defined as that member state in which the 'competent institution' is situated2. An identical definition is applied post-Brexit, via Article SSC.1 (i) of the EU-UK Trade and Cooperation Agreement3. Note that other member states may also have unusual features like the British islands that affect the definition of the state: eg, France has territories in the Caribbean and Indian Ocean that are part of the EU, the Azores and the Canary Islands are also part of Portugal and Spain respectively, but the Dutch West Indies territories are not classed as EU territory.

'Competent institution'

In the UK, this is the Department for Work and Pensions as the provider

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