NIM33425 - National Insurance Manual - HMRC internal manual
NIM33425 - special cases: international - people going to or coming from abroad - RA: national insurance contributions for employees going abroad Note: Parts of this manual are under review following Brexit and the current content of this page applies to periods before 1 January 2021. National Insurance Contributions for people going to work abroad - Reciprocal Agreement (RA) or Double Contribution Convention (DCC) country Step 1 Step 2
Source: gov.uk