HMRC have published the guidance Social security agreement between UK and the Isle of Man.
“The UK and the Isle of Man have agreed a new social security agreement. This will modernise the provisions of the 1977 agreement to:
– determine where workers and employers pay their National Insurance contributions
– make sure that workers moving between the UK and the Isle of Man pay their National Insurance contributions in only one territory at a time”
https://www.gov.uk/government/publications/social-security-agreement-between-uk-and-the-isle-of-man
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
