HMRC provide details allowing individuals to “check if you should pay National Insurance in the UK or social security contributions in the EU, Iceland, Liechtenstein, Norway, or Switzerland”.
This guidance has been updated with:
- “information about when to apply to the Norwegian social security authority for a social security certificate”; and
- “information about when to apply to HMRC for a social security certificate when living or working in Norway or the continental shelf area of Norway”.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
