NIM33415 - National Insurance Manual - HMRC internal manual
NIM33415 - special cases: international -going to and coming from abroad: RA: self-employed Note: Parts of this manual are under review following Brexit and the current content of this page applies to periods before 1 January 2021. Generally, the principles applied are similar to those relating to employed earner’s employment. But not all agreements cover the self-employed. A worker from another RA country who undertakes self-employment in the UK is normally liable for Class 2 NICs. There is UK NI liability from the start of self-employment in the UK In addition, however, in the case of, fo...