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SocialSecurityabroad

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Contents
Introduction InformationaboutEuropean EconomicAreaandreciprocal agreementcountries
EuropeanEconomicArea(EEA) TheEEAcountries Reciprocalagreementcountries

Decidingwhethertopay voluntaryNICs
Specialprovisions Howmuchdoyoupay?

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12 12

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HowtopayvoluntaryNICsabroad13
DirectDebit TheDirectDebitGuarantee Annualpayment Paymentsbyanagent 13 14 14 15

NationalInsurancecontributions (NICs)
SummaryofNICs classesandUKbenefits Class1 Class1A Class1B Class2 Class3 Class4 Howmuchyoupay

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3 4 4 4 4 4 4 5

VolunteerDevelopmentWorkers 15
HowtopayVolunteerDevelopment WorkersClass2NICsabroad 15

IfyouarepayingClass2or Class3NICsnow Otherwaysofcoveringyour NIrecord


Credits HomeResponsibilitiesProtection

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16 17

Ifyouareemployedabroad
WhenyoumustpayClass1NICs

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Additionalinformation Socialsecuritybenefitsthat dependonyourNICs


WhatNICsareneeded? IncapacityBenefit Contributionbased JobseekersAllowance ContributionbasedEmployment andSupportAllowance MaternityAllowance StatePension HowdoIgetinformationaboutmy StatePensionentitlement Customerswhoarewidowedor bereavedcivilpartners

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19 19 20 20 20 20 21 22

Ordinarilyresident PayingvoluntaryNICswhile youareabroad


Class2NICs Class3NICs

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Thisleafletisavailable inlargerprint,Braille andaudio.

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Contents(continued)
Benefitsandpensionsfor widows,widowersand survivingcivilpartners
Bereavementbenefits Warpensions

Coverforhealthcare 22
22 22 Healthcarewhenvisiting anotherEEAcountry Healthcarewhenliving,workingor studyinginanotherEEAcountry Healthcarewhenvisitinga nonEEAcountry Healthcarewhenlivingor workinginanonEEAcountry AccesstotheNational HealthService(NHS)

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29 30 30 31 31

Socialsecuritybenefitsthatdo notdependonNICs
AttendanceAllowance DisabilityLivingAllowance ChildBenefit GuardiansAllowance WorkingTaxCredit ChildTaxCredit Incomebased JobseekersAllowance IncomerelatedEmployment andSupportAllowance IndustrialInjuries DisablementBenefits CarersAllowance IncomeSupport Increaseofbenefitfor yourdependants Howtoclaimbenefitwhen youareabroad

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23 23 24 24 24 24 24 24 25 25 25 26 26

Formoreinformationandadvice 32
Usefuladdresses Helplines Welshlanguage Ifyouareunhappywith ourservice Howweuseyourinformation 32 33 33 32 33

Specialnotesandadvicefor completionofapplication formCF83

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Paymentsbasedon employmentandearnings
StatutoryMaternityPayand MaternityAllowance StatutorySickPay OrdinaryStatutoryPaternityPay AdditionalStatutoryPaternityPay StatutoryAdoptionPay

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26 27 27 28 28

Social

Ifyouaregoingabroad,thisleafletwillhelpyou decideifyoushouldpayNationalInsurance contributions(NICs)totheUnitedKingdom(UK) NIscheme.Italsogivesdetailsaboutgetting benefitsabroad.


Introduction
SomepeopleemployedabroadhavetopayUKNICs.Othersmay choosetopaythemtohelpqualifyforbenefitswhentheyget backtothiscountryorforStatePensionorbereavementbenefits whethertheycomebackorstayabroad. ThisleafletdescribestheclassesofNICs,andhowpayingthem affectsyourentitlementtosocialsecuritybenefits.Italso describesarrangementsforgettinghealthcarecover.

Thisleafletdoesnotapplytoeveryone.
Ifyouare: goingtoaEuropeanEconomicArea(EEA)countryorto acountrywhichhasareciprocalagreementonsocial securitywiththeUK,seepages2and3forhowtoget moreinformation goingtoNorthernIrelandortheIsleofMan,youdontneed thisleafletbecausethesocialsecuritysystemstherearelinked totheUKsandviceversa amariner,amemberofthecrewofacivilaircraft,amemberof theArmedForcesservingabroadoramemberofaservice familylivingabroad,thendifferentarrangementsapply.For furtherinformationcontactHMRevenue&Customs(HMRC), NationalInsuranceContributions&EmployerOffice(NIC&EO), InternationalCaseworker,Newcastle.Theiraddresscanbe foundonpage32.

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InformationaboutEuropeanEconomic Areaandreciprocalagreementcountries
EuropeanEconomic Area(EEA)
IfyouaregoingtoanEEAcountryyoumaybecoveredbythe EuropeanCommunity(EC)socialsecurityrulesinsteadofthe rulesinthisleaflet. Austria Belgium Bulgaria Cyprus CzechRepublic Denmark Estonia Finland France Germany Greece Hungary Iceland Italy Latvia Liechtenstein Lithuania Luxembourg Malta TheNetherlands Norway Poland Portugal RepublicofIreland Romania Slovakia Slovenia Spain Sweden Switzerland* UnitedKingdom (including Gibraltarbutnot theChannel IslandsortheIsle ofMan)

TheEEAcountries

*SwitzerlandisnotamemberoftheEEAbuthasapplied theEuropeanCommunityregulationsonsocialsecurity since1June2002. IfyouaregoingtoacountrycoveredbytheEuropean Communitysocialsecurityrules,contact,NIC&EO,International Caseworker,Newcastleattheappropriateaddressonpage32for advice.Sayhowlongyouintendtostayand,ifyouaregoingto work,whoyouremployeris. ForfurtherinformationabouttheextentoftheECsocialsecurity legislation,benefitsandhealthcareprovision,goto www.dwp.gov.uk/international

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Reciprocal agreementcountries

TheUKhastwowayagreementswithsomeothercountries aboutsocialsecurity.Ifyouaregoingtoanyofthecountries listed,gotowww.dwp.gov.uk/international Barbados Bermuda Canada Israel Jamaica Japan* JerseyandGuernsey Korea* Mauritius NewZealand Philippines Turkey USA RepublicsofformerYugoslavia thismeanstheRepublicsof BosniaHerzegovina,Croatia,MacedoniaandSerbia *TheDoubleContributionsConventionsforJapanandthe RepublicofKoreaonlycoversocialsecuritycontributionliability anddonotincludebenefits.

SummaryofNICs classesandUK benefits

NationalInsurancecontributions(NICs)
NICshelptopayforsomesocialsecuritybenefits,includingState Pension.TherearesixclassesofNICs.TheclassyoupayintheUK dependsonwhetheryouareemployed,selfemployedorcanpay voluntaryNICs.

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Class1

Youmustpaytheseifyouworkforanemployerandyourearnings areat,orabove,thePrimaryThreshold(sometimesreferredtoasthe EarningsThreshold).Theamountyoupaydependsonwhatyouearn, (uptothemaximumNICsanemployeecanpay).YourNICsare deductedfromyourwages.YouremployeralsohastopayNICsforall employeeswhoearnat,orabove,thePrimaryThreshold. Thesecontributionsarepaidonlybyemployerswhoprovide employeeswithcertainbenefitsinkindforprivateuse,forexample, carsandfuel. Thesecontributionsarepaidonlybyemployerswhoenterintoa PayasYouEarn(PAYE)SettlementAgreementwithHMRCfortax. Subjecttocertainexceptions,thesecontributionshavetobepaidin respectofeachweekinwhichyouareselfemployed.Youpaythe sameamounthowevermuchyouearn.IntheUK,youcanpaythese NICsbyDirectDebitdeductedfromyourUKorChannelIslandsbank orbuildingsocietyaccount. Thesearevoluntarycontributionsandcanbepaidifyouwantto protectyourrighttosomesocialsecuritybenefitsandyouarenot liabletopayClass1orClass2NICs.YoupaythemlikeClass2NICs,or asalumpsumattheendofthetaxyear.Althoughthepaymentof Class3NICsisvoluntary,theycannotbeautomaticallyrefundedto youatalaterdate. Class4NICsareforselfemployedpeoplewhosenetprofitsareovera certainamount.Thesearenormallypaidbyselfemployedpeoplein additiontoClass2NICs.TheyarecollectedwithIncomeTax,anddont counttowardsbenefits.

Class1A

Class1B Class2

Class3

Class4

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Howmuchyoupay

Theamountschargednormallychangeatthebeginningof eachtaxyear(6April).Gotowww.hmrc.gov.uk/rates/nic.htm fordetails. TheclassofNICsyoupayaffectsthebenefitsyoucanget.The followingtableshowswhichNICscountforwhichbenefit. Benefit Contributionbased JobseekersAllowance Contributionbased Employmentand SupportAllowance IncapacityBenefit Bereavementbenefits BasicStatePension AdditionalStatePension Class1 Yes Class2 No Class3 No

Yes Yes Yes Yes Yes

Yes Yes Yes Yes No

No No Yes Yes No

Otherbenefitsarenoncontributory.Thismeansthatyoudont havetopayanyNICstogetthem,butyoumustmeettherules thatapplytothem.Fordetailsofnoncontributorybenefits,see pages23to25. Somepaymentsarebasedonyouremploymentandearnings. TheseareStatutoryMaternityPayandMaternityAllowance, StatutorySickPay,OrdinaryorAdditionalStatutoryPaternityPay andStatutoryAdoptionPay.Youhavetomeettheconditionsthat applytothem,seepages26to29.Ifyouandyouremployerare liabletopayNICsonyourearningswhilstyouareworkingabroad youmaybeabletogetStatutoryMaternityPay,StatutorySick Pay,OrdinaryorAdditionalStatutoryPaternityPayandStatutory AdoptionPayfromyouremployer.IfyoucannotgetStatutory MaternityPaybuthavepaidClass1NICsabroadthesemayhelp youtogetMaternityAllowanceonyourreturntotheUK. FromApril2000,benefitsforwidows,widowersand,from December2005,survivingcivilpartnersaredependentonyour latespousesorcivilpartnersClass1,2or3NICs. BasicStatePensioncanalsobebasedpartlyorwhollyonyour husbandsNIrecordifthisincreasesthevalueofyourentitlement.
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From6April2010amarriedmansorcivilpartnersbasicState PensioncanbebasedpartlyorwhollyontheNIrecordoftheir wifeorcivilpartneriftheyhavebothreachedStatePensionage andtheirwifeorcivilpartnerwasbornonorafter6April1950 andisentitledtobasicStatePension. Ifyouaredivorcedorhavehadyourcivilpartnershipdissolvedand havenotmarriedagainorformedanewcivilpartnership,youmay beabletoclaimbenefitsbasedonyourformerspousesorcivil partnersNICs.

Ifyouareemployedabroad
Whenyoumust payClass1NICs
WhenyouareemployedabroadClass1NICsmustbepaidforthe first52weeksyouarethere,ifyoumeetthefollowingconditions: youremployerhasaplaceofbusinessintheUK,and youareordinarilyresidentintheUK(seebelow),and immediatelybeforestartingtheemploymentabroadyouwere residentintheUK.

Ordinarilyresident
Youareordinarilyresidentinaparticularcountryifyou: normallylivethere,apartfromtemporaryoroccasional absences,and haveasettledandregularmodeoflifethere. Whenyoutellusyourordinaryresidentstatusyoumustbasethis onyourcircumstancesatthetimeyoulefttheUK.Thisis importantasitwillhelpyoutoworkoutyourcorrectNational Insuranceinsurabilitypositionforyourperiodabroad. BeingordinarilyresidentintheUKforNationalInsurancepurposes isdifferenttobeingresidentintheUKforIncomeTaxpurposes. Itdoesnotfollowthat: ifyouarenonresidentintheUKforIncomeTaxpurposesthat youwillalsobenotordinarilyresidentintheUKforNational Insurancepurposes,or ifyouareordinarilyresidentintheUKforNationalInsurance purposesthatyouwillalsoberesidentintheUKfor IncomeTaxpurposes.
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Youmaybeordinarilyresidentin: aplacefromwhichyouaretemporarilyabsent,or twoplacesatonce,insomecircumstances. Whenyougoabroad,thereareanumberoffactorswhichareconsideredindeciding whetherornotyouareordinarilyresidentintheUK.Forexample:

Factor YoureturntotheUKfromtimetotime duringtheperiodofemploymentabroad.

Indicationthatyouare OrdinarilyresidentintheUK.Themore frequentandthelongerthereturns,the strongertheindicationthatyouare ordinarilyresidentintheUK. OrdinarilyresidentintheUK.

Visitstoyourfamilywhohaveremainedat yourhomeintheUK,orholidaysspentat yourhomeintheUK. Visitsinconnectionwiththeoverseas work,forexample,forbriefingortraining ortomakeareport. Partnerand/orchildrenarewithyou duringyouroverseasemployment.

Notsuchastrongindicationthatyouare ordinarilyresidentintheUK.

NotordinarilyresidentintheUK,especially ifyoudonotretainahomeintheUKor onlymakeoccasionalvisitstotheUK. OrdinarilyresidentintheUK.

YoumaintainahomeintheUKduring yourabsence. YourhomeintheUKisavailableforyour useonyourreturn.

OrdinarilyresidentintheUK,butifyour househasbeenrentedonalongletitis notastrongindicationofbeing ordinarilyresident. Thelongertheperiod,thestrongerthe indicationthatyouareordinarilyresident intheUKdespitetheperiodof employmentabroad. Theearlierthereturn,thestrongerthe indicationthatyouareordinarilyresident intheUK.

YouhavelivedintheUKfora substantialperiod.

YouwillreturntotheUKattheendofyour employmentabroad.

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HMRevenue&Customs(HMRC),NIC&EO,International Caseworker,Newcastlewillconsiderthecircumstancesof individualcases.Ifyouhaveanydoubtsaboutwhetheryouare ordinarilyresidentornotcontactthemattheaddressshownon page32,givingasmuchinformationaspossiblebasedonthe guidelinesonpages6and7. Class1NICsarepayablebyyouandyouremployerjustasifyou wereemployedintheUK.Theratesarethesameandyour employerwilldeductyourcontributionfromyoursalaryandpay ittoHMRConyourbehalf. Ifyouremployerisanoverseasgovernmentoraninternational organisationsuchastheUnitedNationsHighCommissionerfor Refugees(UNHCR),theymightnotpaytheemployersshareof theClass1NICsbecauseoftheirlegalpositioninthiscountry. Ifthisisthecase,youbecomeliabletopayyourownClass1NICs. IfyoudontpaytheseClass1NICsforthefirst52weeksofyour employmentabroad,youcannotpayClass2orClass3NICs instead.Thismeanstherewillbeagapinyourinsurancerecord, whichcouldaffectyourentitlementtoanyofthebenefitslisted inthetableonpage5. PaymentofClass1NICsduringyourfirst52weeksabroadcan helpyoutosatisfytheconditionsforcontributionbased JobseekersAllowance,contributionbasedEmploymentand SupportAllowance,IncapacityBenefitorMaternityAllowanceon yourreturntotheUK. Ifyouareinanydoubtaboutthestatusofyouremployeror requireinformationonhowtopayyourshareofClass1NICs, writetoHMRC,NIC&EO,InternationalCaseworker,Newcastleat theaddressshownonpage32. Afterthefirst52weeksyoumaywishtopayeitherClass2or Class3NICsonavoluntarybasistoprotectyourentitlementto StatePensionandbereavementbenefits.Althoughthesebenefits arepayableanywhereabroad,theyarenotnormallyincreased whenpensionratesgoupintheUK.

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PayingvoluntaryNICswhileyou areabroad
Class2NICs
YoumaychoosetopayClass2NICstohelpyouqualifyfor contributionbasedEmploymentandSupportAllowanceand IncapacityBenefitwhenyougetbacktotheUK,aswellasState Pensionandbereavementbenefits. YoucanpayClass2NICsifyouareemployedorselfemployed abroadandifyousatisfythefollowingconditions: youhavelivedintheUKforacontinuousthreeyearperiodat anytimebeforetheperiodforwhichNICsaretobepaid.(Ifyou havelivedorworkedinanotherEEAcountryorinTurkey,time spenttheremayhelpyoutomeetthiscondition),or beforegoingabroadyoupaidasetamountinNICsforthree yearsormore(thiswillbecheckedwhenyouasktopayClass2 NICs),and immediatelybeforegoingabroadyouwereordinarilyan employedorselfemployedearnerorregisteredunemployed intheUK. YoucannotpayClass2NICsforanyperiodduringwhichyouare liabletopayClass1NICs. IfyouwanttoapplytopayClass2NICswhileyouareabroad,fill inandreturntheapplicationformCF83atthebackofthisleaflet andonaseparatesheetofpaperincludedetailsof youremployment(s),
selfemployment(s),
periodsofregisteredunemployment
duringthepastthreeyearsandtellusthedateyou:
gaveupwork,or
willgiveupwork,
beforegoingabroad.
Pleasealsotelluswhenyouintendtostart,orhavestartedwork
abroadand,ifpossible,supplydocumentaryevidencetosupport
youremploymentpositionabroad.
IfyouareliableforClass1NICspleasedontapplytopayClass2 NICsuntilyourliabilityforClass1NICshasended.

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VoluntarypaymentofClass2NICsdoesnotgivecoverforhealth
careabroadinanycircumstances.
Voluntarycontributionscorrectlypaidatoneratecannot
laterbeconvertedtoanotherratesimplybecausetheotherrate
ischeaper.

Class3NICs

YoucanpayvoluntaryClass3NICstoprotectyourrightto
StatePensionand,ifyouaremarriedorinacivilpartnership,
yourspousesorsurvivingcivilpartnersrighttobereavement
benefits.Althoughthesebenefitsarepayableanywhereabroad,
theyarenotnormallyincreasedwhenpensionratesgoupinthe
UK.Inaddition,thesecontributionsdonotcounttowards
contributionbasedEmploymentandSupportAllowance,
IncapacityBenefitorMaternityAllowance.
YoucanpayClass3NICswhetheryouareworkingabroadornot,
butnotfortheperiodyouareliabletopayClass1NICs.
YoucanpayClass3NICsabroad:
ifyouhavepaidClass1NICsforthefirst52weeksofyour employmentabroad,or yousatisfyeitherofthefollowingconditions youhavelivedintheUKforacontinuousthreeyearperiod atanytimebeforetheperiodforwhichNICsaretobepaid. (IfyouhavelivedorworkedinanotherEEAcountryorin Turkey,timespenttheremighthelpyoutomeetthis condition),or beforeyouwentabroad,youpaidasetamountinNICsfor threeyearsormore(thiswillbecheckedwhenyouaskto payClass3NICs). IfyouwanttoapplytopayClass3NICswhileyouareabroad,fill inandreturntheapplicationformCF83atthebackofthisleaflet. IfyouareliableforClass1NICspleasedontapplytopay voluntaryClass3NICsuntilyourliabilityforClass1NICs hasended. VoluntarypaymentofClass3NICsdoesnotgivecoverforhealth careabroadinanycircumstances.

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VoluntaryNICscorrectlypaidatoneratecannotbelater convertedtoanotherratesimplybecausetheotherrate ischeaper.

DecidingwhethertopayvoluntaryNICs
YoucangenerallychoosetopayClass2orClass3NICswhile abroadifyouwishtoprotectyourentitlementtosomesocial securitybenefits. TherearesomepointstobearinmindwhendecidingwhatNICs youwishtopay. Forentitlementtobenefitsyoumustpay52voluntaryNICsfor everytaxyearforwhichyouchoosetopay.Payinglesswillnot giveyouaqualifyingyear.IfyouhavepaidClass1NICs,or receivedcreditsforanypartofataxyear,thenumberofClass2 orClass3NICsyoumayneedtopaycanonlybecalculatedafter theendofthattaxyear,andaftertheClass1NICsorcreditshave beenrecordedonyourNationalInsuranceaccount.Anoticeof anydeficiencyinyourNICsrecordmaybeissuedsome18months aftertheendofthetaxyeartoyourlastrecordedaddress.Itwill tellyouhowmanyvoluntarycontributionsyouwillneedtopay tomakethatyearaqualifyingyear. Itcouldbeinyourowninteresttoaskforastatementofyour NICsfortheyearyoulefttheUK.(Seepage12forthetimelimits andpenaltiesforlatepayment.) IfyouareentitledtopaybothClass2andClass3NICs,youcan changefromonetotheotherasyouchoosebyfillinginform CF83.ButyoucannotchangefromClass3toClass2NICsifyou arenotworking. Class2contributionscanhelpyousatisfytheconditionsto qualifyforcontributionbasedEmploymentandSupport AllowanceandIncapacityBenefitwhenyoureturntotheUK. TheywillalsohelpprotectyourentitlementtoStatePensionand bereavementbenefitswhichcanbepaidanywhereabroad.

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ItisimportanttonotethatClass2NICsshouldbepaidbythedue dateof31Januaryand31Julyeachyear.Class3NICsshouldbe paidbytheduedatewhichiswithin42daysoftheendofthetax yeartheycover.Latepaymentsmayaffectyourrighttobenefits. Therearealsotimelimitsforpaymentandfinancialpenaltiesfor latepayment. IfClass2NICsarenotpaidbeforetheendofthetaxyear followingtheyearinwhichtheyaredue,theymustbepaidatthe highestClass2rateinforcebetweentheweekswhentheywere dueandthedatewhentheyarepaid.ForexampleClass2NICs forthe201011taxyearmustbepaidby5April2012,otherwise theamountyouhavetopaymayincrease.Thelateryoupaythe NICs,themoreyoumighthavetopay. IfClass3NICsarenotpaiduntilaftertheendofthesecondtax yearfollowingtheoneinwhichtheyweredue,theymustbepaid atthehighestClass3rateinforcebetweentheweeksforwhich theyshouldbepaidandthedatetheyarepaid.ForexampleClass3 NICsforthe201011taxyearmustbepaidby5April2013, otherwisetheamountyouhavetopaymayincrease.Thelater youpaytheNICs,themoreyoumighthavetopay. PaymentofClass2orClass3NICscantnormallybemadeafterthe endofthesixthtaxyearfollowingtheoneinwhichtheyweredue.

Specialprovisions

SpecialprovisionsapplyifyoureachUKStatePensionage between6April2008and5April2015andarenotexpectingto receiveafullUKbasicStatePension.Ifthesecircumstancesapply toyou,andifyoumeetcertainotherconditions,youmaybeable toimproveyourbasicStatePensionbypayinguptosixextra yearsofClass3NICsforyearsgoingbackto1975. Formoreinformationgotowww.hmrc.gov.uk/individuals or www.direct.gov.uk ThesespecialprovisionsdontapplytovoluntaryClass2NICs.

Howmuchdo youpay?

TheUKNICsratesarethesameabroadasintheUK.Formore informationonNICsratesgotowww.hmrc.gov.uk/rates/nic.htm

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HowtopayvoluntaryNICsabroad
DirectDebit
YoucanchoosehowtopayClass2orClass3NICs.Thismethod allowsyoutopayNICsdirectlyfromyourUKorChannelIslands bankorbuildingsocietyaccount. Class2NICs monthlypayments willbecollectedmonthly,four monthsinarrears.Eachpaymentwillcovereitherfourorfive weeks,dependingonthenumberofSundaysinthemonththe paymentisduefor. Class2NICs sixmonthlypayments willcover26or27weeks dependingonthenumberofSundaysinthesixmonthperiodthe paymentisduefor.CollectionswillbemadeinJanuaryandJuly eachyear. Class3NICs paymentswillcontinuetobecollectedmonthlyin arrears.Eachpaymentwillcovereitherfourorfiveweeks, dependingonthenumberofSundaysinthemonththepayment isduefor. Allpaymentswillbecollectedonoruptothreeworkingdays afterthesecondFridayofeachmonthexceptwhenbankholidays causeachangeinthisarrangement.Pleasemakesureyouhave enoughfundsinyouraccount. ThearrangementnormallybeginsafterHMRCreceivesarequest fromyoutopaybyDirectDebitandcontinuesuntilyoutellyour bankorbuildingsocietytocancelit.WewillnotcollectNICsfor anyweeksbeyondStatePensionagebutrememberyourNICsare collectedinarrearswhencancellingyourDirectDebit. IftheNICsratechanges(whichusuallyhappenseveryApril)the newamountwillbedebitedfromyouraccount.HMRCwilltell youofthechangeintheamounttobecollected. Ifyouwishtopayinthisway,ticktheboxonformCF83atthe backofthisleaflet,fillintheDirectDebitInstruction(atthe bottomofformCF83)andreturnittoHMRC,International Caseworker,Residency,Newcastleattheaddressonpage32

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TheDirectDebitGuarantee
ThisGuaranteeisofferedbyallbanksandbuildingsocietiesthat
acceptinstructionstopayDirectDebits Ifthereareanychangestotheamount,dateorfrequencyofyourDirectDebit HMRevenue&Customswillnotifyyou10workingdaysinadvanceofyouraccount beingdebitedorasotherwiseagreed.IfyourequestHMRevenue&Customs tocollectapayment,confirmationoftheamountanddatewillbegiventoyou atthetimeoftherequest IfanerrorismadeinthepaymentofyourDirectDebit,byHMRevenue&Customs oryourbankorbuildingsocietyyouareentitledtoafullandimmediaterefund oftheamountpaidfromyourbankorbuildingsociety Ifyoureceivearefundyouarenotentitledto,youmustpayitbackwhen
HMRevenue&Customsasksyouto
YoucancancelaDirectDebitatanytimebysimplycontactingyourbank orbuildingsociety.Writtenconfirmationmayberequired.Pleasealsonotifyus.

Ifyouwishtohavethearrearsforthecurrenttaxyeardeducted byDirectDebitpleaseputatickintheappropriateboxonform CF83attachedtothebackofthisleaflet. Alternatively,ifyouwishtopaythearrearsforthecurrenttax yearbysterlingcheque,pleaseticktheappropriateboxonthe CF83andwewillwritetoyouwithdetailsoftheamountneeded afterwehavereceivedyourapplication. Pleasemakesureyouhavesufficientfundsinyourbankor buildingsocietyaccounttocovertheamounttobecollected. Note: banksandbuildingsocietiesmaynotacceptDirectDebit instructionsforsometypesofaccount.

Annualpayment

ThisallowsyoutopayNICsforacompletetaxyear,onceayearin arrears,directtoHMRC,NIC&EO,InternationalCaseworker, NEWCASTLEUPONTYNE,NE981ZZ. Ifyouwanttopaybythis methodticktheappropriateboxonformCF83atthebackofthis leaflet.Youwillbetoldeachyearhowmuchyoushouldpayin sterlingandwhenpaymentisdue.Youcanpaydirectorthrough yourbankorbuildingsociety.

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Paymentsby anagent

YoucangetsomeoneintheUKtopayyourNICsforyou.Ifyou wishtodothis,ticktheappropriateboxonformCF83atthe backofthisleafletandgiveyouragentsnameandaddress. YouragentcanpayyourNICsbyDirectDebitorannualpayment. AskyouragenttowaituntiltheyreceivealetterfromHMRC, NIC&EO,InternationalCaseworker,Newcastlebeforepaying yourNICs.

VolunteerDevelopmentWorkers
Ifyouaresenttoworkabroadinadevelopingcountrybya registeredcharity,youmaybeabletochoosetopaythespecial VolunteerDevelopmentWorkersClass2NICs.TheseNICsmay helpyousatisfytheconditionsforcontributionbasedJobseekers Allowance,contributionbasedEmploymentandSupport Allowance,IncapacityBenefitandMaternityAllowanceandgive youcoverforindustrialinjuryordisablementsufferedduring youremploymentabroadwhenyoureturntotheUK. YoumaypayVolunteerDevelopmentWorkersClass2NICsif: youareordinarilyresidentintheUK(seepages6and7for whatthismeans),and yourrecruitingorganisationisapprovedforthesepurposesby HMRevenue&CustomsExecutiveCommittee,and thecountrywhereyouareworkingisrecognisedasadeveloping countrybyHMRevenue&CustomsExecutiveCommittee. Theorganisationthatrecruitedyouwillknowwhetherthelast twoconditionsaresatisfied.

Howtopay Volunteer Development WorkersClass2 NICsabroad

FillinformCF83atthebackofthisleafletandsendittoyour recruitingorganisationwhowillactasyouragentinpaying yourNICs.

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IfyouarepayingClass2orClass3 NICsnow
IfyouhavebeenpayingClass2orClass3NICsbyDirectDebit, sixmonthlypaymentrequestorquarterlybillandyouarenot goingtopayClass2orClass3NICswhilstabroad,writeto: HMRC NationalInsuranceContributions&EmployerOffice SelfEmploymentServicesCustomerAccountsSection BentonParkView NEWCASTLEUPONTYNE NE981ZZ Ifappropriate,tellthemwhenyourselfemploymentended,what dateyouaregoingabroadandyouroverseasaddress. IfyouwanttopayClass2orClass3NICswhileyouareabroad,fill inandreturntheapplicationformCF83atthebackofthisleaflet.

OtherwaysofcoveringyourNIrecord
TherearetwootherwaysinwhichyourNIrecordcan bemaintained.

Credits

WhilstintheUKyoumaybeabletogetcreditsinsteadofhaving topayNICsifyouare: unemployedorunabletoworkbecauseofillnessordisability forfullweeks(aweekforthesepurposesmeansSundayto Saturday).Youwillnormallyhavetoattendaninterviewevery twoweeksatyournearestJobcentrePlusoffice(SocialSecurity orJobsandBenefitsOfficeinNorthernIreland),orsendinsick notes(alsoknownasmedicalcertificates)toyournearest Jobcentretogetthecredits.InNorthernIrelandyoushould sendsicknotestotheIncapacityBenefitsBranch,CastleCourt, RoyalAvenue,Belfast,BT11SB entitledtoMaternityAllowanceorCarersAllowance entitledtoStatutorySickPay,StatutoryMaternityPayor StatutoryAdoptionPay takingacourseofapprovedtraining

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receivingWorkingTaxCredit requiredtoattendjuryserviceanddidnothaveearnings at,orexceeding,theLowerEarningsLimitforemployed earnersemployment receivingacompensatorypaymentsuchasaPaymentinLieuof Notice(PILON),oraPaymentinLieuofRemuneration(PILOR) apersonwhoservedaprisonsentenceforaconvictionwhich hasbeenquashed amanaged60orover(creditscanbeawardedautomatically), butthiswillnotapplytoanytaxyearduringwhichyouare abroadformorethan182days.Thesecreditsarebeingphased outandwillnolongerbeavailableafter2018 ayoungperson,forthetaxyearinwhichyoureachage16and thetwofollowingyears. Menwhoplantogo,orhavebeen,abroadformorethan182 daysinataxyearcanclaimcontributionbasedJobseekers Allowance(iftheyareoutofwork)orcontributionbased EmploymentandSupportAllowance,orIncapacityBenefit(ifthey areincapableofworkthroughillness)toenablethemtoget creditsforthatpartofthetaxyearspentintheUK.Theycanalso payvoluntaryNICsfortheperiodtheywereabroadiftheywant thattaxyeartocountforStatePensionpurposes. IfyougetcontributionbasedEmploymentandSupport Allowance,IncapacityBenefitorCarersAllowancefromtheUK whileyouareabroad,youmaybeawardedcreditsinsteadof payingNICs.

Home Responsibilities Protection

Ifyouropportunitytoworkislimitedbecauseyouarelooking afterachild(includingasaregisteredfostercarer)orasickor disabledperson,HomeResponsibilitiesProtectioncanmakeit easiertogetabasicStatePension.SeeformCF411Application forHomeResponsibilitiesProtection(HRP). HomeResponsibilitiesProtectionwillbeavailabletoyouabroad ifyoucontinuetobeentitledtoUKChildBenefit. From6April2010HomeResponsibilitiesProtectionwasreplaced byweeklyNationalInsurancecreditsforpeoplegettingChild Benefitforachildunder12,fostercarersandpeoplecaringforat least20hoursaweekforone(ormore)sickorseverelydisabled person.

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Additionalinformation
Ifyoumarrywhileyouareabroadandyouhavebeenpayingany classofNICs,writetoHMRC,NIC&EO,InternationalCaseworker, Newcastle.Theaddresscanbefoundonpage32.Givethedate youmarriedandyourownNInumberandthatofyourspouse.If youareawoman,pleasealsogiveyournewandformername andthenameandtitlebywhichyouwishtobeaddressedinthe future.Wewillchangeourrecordsaccordingly. Ifyouareamarriedwoman,youmaybeabletousetheNIrecord ofyourhusbandtoincreaseyourbasicStatePensionifyourown recordisnotgoodenough.FromApril2010amarriedmansor civilpartnersbasicStatePensioncanbebasedpartlyorwholly ontheNIrecordoftheirwifeorcivilpartneriftheyhaveboth reachedStatePensionageandtheirwifeorcivilpartnerwasborn onorafter6April1950andisentitledtobasicStatePension. ForfurtherinformationonallStatePensionissuesseeleaflet PM2StatePensionsyourguide,orgoto www.dwp.gov.uk/publications SomemarriedwomenandwidowspayreducedrateNICsbecause inthepasttheymadeamarriedwomansreducedrateelection (thatis,theychosetopayClass1NICsatareducedrateornotto payClass2NICsifselfemployed).Allthetimethatelectionisin force,theycannotpayClass3NICs,claimcredits(unlesstheyare awidow)orgetHomeResponsibilitiesProtection,orclaimthe benefitslistedonpage5.Thiselectionendswhenawomanis divorcedorstopsbeingaqualifyingwidoworlapses automaticallywheresomeoneisnotearningenoughtopayNICs andisnotselfemployedfortwocompletetaxyears.However,a womancanalsochoosetorevokehermarriedwomanselection. ThesamerulesapplyabroadasintheUK.Goto www.hmrc.gov.uk/ni/reducedrate/marriedwomen.htm

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Socialsecuritybenefitsthatdependon yourNICs
Thereareseveralrulesgoverningsocialsecuritybenefits.These areexplainedinaseriesofleafletsonindividualbenefits.You shouldreadtheleafletonthebenefityouareinterestedin.They areavailableontheDepartmentforWorkandPensionswebsite. Gotowww.dwp.gov.uk/publications

WhatNICsare needed?

Toqualifyformostofthebenefitsmentionedinthissection, youneedtohaveNICsonyourNIrecordduringtherelevant taxyears. Therelevanttaxyearsarenormallythelasttwocompletetax yearsbeforethecalendaryearinwhichyouclaimbenefit.For example,ifyouclaimbenefitinOctober2008,therelevanttax yearswouldbe6April2005to5April2006and6April2006to 5April2007.TherelevanttaxyearsforbasicStatePensionand bereavementbenefitsaredifferent. BecauseClass1NICsarebasedonearnings,youcannotjustcount thenumberofweeksyouhavepaid.NICsrulesarebasedonthe numberofweeksNICsyouwouldneedtopayifyourweekly earningswereattheLowerEarningsLimitduringthetaxyear.If yourearningsarenormallyabovetheLowerEarningsLimit,you willneedtohavepaidfewerweeksNICstohavereachedthe rightamount. Forthefollowingbenefits,wedetailtheamountsandtypeof NICsyouneedtohavepaid.Thisshouldhelpyoudecideifyou needtopayvoluntaryNICswhileyouareaway.Wealsogive detailsaboutgettingthebenefitsabroadandtheruleswhenyou returntotheUK.

IncapacityBenefit

IncapacityBenefit(IB)givesworkingagepeopleareplacement incomewhentheybecomesickordisabledandstopworkingor lookingforworkasaresult.Itcanbepaidbasedonthenumber ofNICstheyhavepaidorbeencredited.Oriftheyweresickor disabledwhentheywere16oroverbutunder20(25iftheywere ineducationortrainingbeforeage20)theymaybeabletoclaim undertheyouthprovisions.IfyougetIBandyouareplanningto goabroad,youmusttellyourJobcentrePlusofficeimmediately

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tocheckifyourbenefitisaffected.Formoreinformationabout IBcontactyournearestJobcentrePlusofficeorgoto www.direct.gov.uk

Contributionbased Jobseekers Allowance Contributionbased Employmentand SupportAllowance

FormoreinformationoncontributionbasedJobseekers AllowanceaskatyournearestJobcentrePlusoffice(inNorthern Ireland,yournearestSocialSecurityorJobsandBenefitsOffice). Formoreinformationgotowww.direct.gov.uk ContributionbasedEmploymentandSupportAllowance(ESA)isa socialsecuritybenefitforpeoplewhohaveanillnessordisability. YoumaybeabletogetESAifyouhaveanillnessordisability,and youareunemployed,oryouareselfemployed,oryouworkfor anemployerbutyoucannotgetStatutorySickPay(SSP),oryou havebeengettingSSPbutithasnowstopped.Ifyouget contributionbasedESAandareplanningtogoabroad,youmust contactJobcentrePlus(inNorthernIrelandcustomersshould contacttheESACentre,JamesHouse,CromacAvenue,Belfast) immediatelytocheckifyourbenefitisaffected. MaternityAllowance(MA)isprincipallybasedonyour employmentandearnings(seepage26)butpaymentsof Class1NICsabroadcanhelpyouqualifyforMAonyour returntotheUK.ForinformationaboutVolunteerDevelopment WorkersandClass2NICsseepage15. IfyoumoveabroadtoworkbeforeyoureachStatePensionage, youmightnotbuildupentitlementtoaStatePension(the basicStatePensionandanyadditionalStatePension)forthose years.However,thisdependsonyourparticularcircumstances (forexample,whetheritisaUKcompanyyouworkforora foreigncompany). Ifyougotoliveabroadpermanently,youwillnotgetayearly increaseinyourStatePension(includingyouradditionalState Pension)unlessyouliveinanEEAcountry(includingSwitzerland), oracountrywithwhichtheUKhasareciprocalagreementthat allowsfortheseincreases(knownasupratings).Formore informationonwhichcountriestheseare,andhowUKState Pensionispaidtopeopleabroad,goto www.direct.gov.uk

Maternity Allowance

StatePension

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IfyouhavejustcometotheUK,orarereturningtotheUKaftera periodabroad,therulesforsomebenefitsaredifferent,evenif youareaUKnational.Tofindoutmoregotowww.direct.gov.uk Ifyouplantoliveabroadwhenyouretire,thepensionyouget fromanoccupationalschemewillincreaseeachyearinlinewith theschemerulesandcurrentlegislation.

HowdoIget informationabout myStatePension entitlement?

YoucanfindouthowmuchStatePensionyouhaveaccruedto date.Thiscouldhelpyoutodecidewhetheryouaresaving enoughmoneytocoveryourretirementandifyouneedto savemore. Therearethreewaysyoucangetinformationaboutyour StatePensionentitlement. Online,gotowww.direct.gov.uk/pensionforecast andfollow theStatePensionforecastinglinks. PhonetheFuturePensionCentreon08453000168. Theywill takeyourapplicationoverthephone.Ifyouuseatextphone, phone08453000169. UseapplicationformBR19.Fillitinandsenditto: FuturePensionCentre,ThePensionService,TyneviewPark, WhitleyRoad,NEWCASTLEUPONTYNE,NE981BA. IfyouliveoutsidetheUKtherearetwowaysyoucanget informationaboutyourStatePensionentitlement. PhonetheFuturePensionCentreon +441912183600. Forsecurityandqualitypurposesyourcall maybemonitoredandrecorded. UseapplicationformBR19.Fillitinandsenditto: FuturePensionCentre,ThePensionService,TyneviewPark, WhitleyRoad,NEWCASTLEUPONTYNE,NE981BA, UnitedKingdom.

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Customerswhoare widowedor bereavedcivil partners

Customerswhoarewidowedorbereavedcivilpartnerscannot getinformationabouttheirStatePensionentitlementviathe direct.govinternetlink.However,theycanrequestinformation basedonboththeirownandtheirlatespousesorcivilpartners NationalInsurancerecordbyphoningtheFuturePensionCentre orbyusingapplicationformBR19.

Benefitsandpensionsforwidows, widowersandsurvivingcivilpartners
Bereavement benefits
Ifyourhusband,wifeorcivilpartnerhasdiedyoumaybeableto gethelpbyclaimingbereavementbenefits. Bereavementbenefitsareavailabletobothmenandwomen.For moreinformationonbereavementbenefits,pleasecontactyour localJobcentrePlusofficeorgotowww.direct.gov.uk Wewanttomakesurethatyouandyourfamilygettheright help,attherighttime,intherightway. Therearealsootherbenefitswhichyoumightbeentitledto. PleasecontactyourlocalJobcentrePlusofficeorgoto www.direct.gov.uk Formoreinformationonwhattodoafteradeathgoto www.direct.gov.uk/en/governmentcitizensandrights/death/ index.htm

Warpensions

Wardisablementpensionsandwarwidowsorwidowerspensions canusuallybepaidanywhereintheworldandyourrighttoawar pensiondoesnotdependonthepaymentofNICs. Ifinthepastyoureceivedawarwidowsorwidowerspension whichwaswithdrawnwhenyouremarried,thatpensionmay berestoredifyouhavebecomewidowedagain,divorcedor legallyseparated.

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Ifyouarereceivingawarpensionandintendtolivepermanently abroad,youshouldinformtheVeteransAgencyassoonas possibleatthefollowingaddress: TheVeteransAgency Norcross BLACKPOOL FY53WP Helpline 08001692277.IfyouarephoningfromoutsidetheUK dialtheInternationalCodethen441253866043.

Socialsecuritybenefitsthatdonotdepend onNICs
Yourrighttoanyofthebenefitslistedonpages23to28doesnot dependonyourNICsrecord,butifyouaregettinganyofthese benefitsintheUK,youmusttelltheofficepayingyourbenefitor yournearestJobcentrePlusofficebeforeyouleavethecountry. Youmaybeabletocontinuegettingbenefitabroadinsome cases.IfyouaregoingtoanEEAcountryorSwitzerlandoroneof thecountrieswherespecialarrangementshavebeenmade(see pages2and3)youwillneedtogotowww.direct.gov.uk for uptodateinformation.Therulesbelowapplyifyouaregoingto anyotherpartoftheworld.

Attendance Allowance

IfyouaremovingpermanentlytoacountryoutsidetheEEA, Switzerland,IsleofManortheChannelIslands,youwillnolonger beentitledtoAttendanceAllowance.Ifyouaregoingabroad temporarilyforlessthan26weeks,youcancontinuegetting AttendanceAllowance.Thisperiodcanbelongerifthepurposeof yourvisitistogetmedicaltreatmentforyourdisability.Formore informationgotowww.direct.gov.uk IfyouaremovingpermanentlytoacountryoutsidetheEEA, Switzerland,IsleofManortheChannelIslands,youwillnolonger beentitledtoDisabilityLivingAllowance.Ifyouaregoingabroad temporarilyforlessthan26weeks,youcancontinuegetting DisabilityLivingAllowance.Thisperiodcanbelongerifthe purposeofyourvisitistogetmedicaltreatmentforyour disability.Formoreinformationgotowww.direct.gov.uk

DisabilityLiving Allowance

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ChildBenefit

ChildBenefitismoneypaidtoyoubytheGovernmentifyouare bringingupachildoryoungpersonintheUK. Formoreinformationorhelp,phonetheChildBenefitHelpline on08453021444 orgotowww.hmrc.gov.uk/childbenefit

Guardians Allowance

GuardiansAllowanceisataxfreepaymentforpeoplewhoare bringingupchildrenwhoseparentshavedied.Incertain circumstancesyoumayqualifyforGuardiansAllowancewhere onlyoneparenthasdied. Formoreinformationorhelp,phonetheChildBenefitHelpline on08453021444orgotowww.hmrc.gov.uk/childbenefit

WorkingTax Credit

WorkingTaxCreditisapaymenttotopupearningsorprofitsof lowpaidworkingpeople(whetheremployedorselfemployed) includingthosewhodonothavechildren. FormoreinformationorhelpphonethetaxcreditsHelplineon 08453003900 orgotowww.hmrc.gov.uk

ChildTaxCredit

ChildTaxCreditismoneypaidtoyoubytheGovernmentifyou arelivingintheUKandbringingupachildoryoungperson. FormoreinformationorhelpphonethetaxcreditsHelplineon 08453003900 orgotowww.hmrc.gov.uk

Incomebased Jobseekers Allowance

FormoreinformationonincomebasedJobseekersAllowanceask atyournearestJobcentrePlusoffice(inNorthernIreland,your nearestSocialSecurityorJobsandBenefitsOffice).Incomebased JobseekersAllowancecannotbepaidtoyouabroadexceptunder specialcircumstances.Pleasetellyournearestofficewhenyou aregoingabroad.Formoreinformationgotowww.dsdni.gov.uk IncomerelatedEmploymentandSupportAllowancecannotbe paidtoyouabroadexceptunderspecialcircumstances.Youmust contactyournearestJobcentrePlusofficeifyouaregoing abroad(inNorthernIrelandcustomersshouldcontacttheESA Centre,JamesHouse,CromacAvenue,Belfast)andtheywillbe abletoadviseyouwhetherornotyoucancontinuetoreceive thisbenefit.

Incomerelated Employmentand SupportAllowance

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IndustrialInjuries Disablement Benefits

TheIndustrialInjuriesSchemeprovidesnoncontributorynofault benefitsfordisablementbecauseofanaccidentatwork,or becauseofoneofover70prescribeddiseasesknowntobearisk fromcertainjobs.Thebenefitspayableundertheschemeare describedasIndustrialInjuriesDisablementBenefits(IIDB). BenefitsarepaidtoemployeeswhoareliabletopayIncomeTax underPAYEonwages,salariesorfees.Theyarenot payablewheretheaccidentordiseasewascontractedduring selfemployment.IfyouarebeingpaidanIndustrialInjuries DisablementBenefitandyouaregoingabroadyoumusttellthe officewhichdealswithyourclaimbeforeyouleavetocheckifthis isaffected. CustomerswholiveabroadandwhohaveaqueryaboutIIDB shouldcontacttheInternationalPensionCentre(IPC)in Newcastleon+441912187650. Forfurtherinformationabout theIPCgotowww.direct.gov.ukandenter internationalpension centreinthesearch facility.InformationaboutIndustrialInjuries DisablementBenefitcanbefoundinDWPAguidetoIndustrial InjuriesDisablementBenefits (DB1)August2009.

CarersAllowance

IfyouaremovingpermanentlytoacountryoutsidetheEEA, Switzerland,IsleofManortheChannelIslands,youwillnolonger beentitledtoCarersAllowance.Ifyouaregoingabroad temporarilyforlessthan4weeks,youcancontinuegetting CarersAllowance.Ifyouaregoingabroadtemporarilywiththe disabledpersonyouarecaringfor,youcancontinuegetting CarersAllowanceforaslongastheirDisabilityLivingAllowance, AttendanceAllowanceorConstantAttendanceAllowance continues.Formoreinformationgotowww.direct.gov.uk IncomeSupportcannotbepaidtoyouabroadexceptunder specialcircumstances.PleasetellyournearestJobcentrePlus office(inNorthernIrelandyournearestSocialSecurityorJobsand Benefitsoffice)whenyouaregoingabroad.Theywillbeableto informyouwhetherornotyoucancontinuetoreceiveIncome Support.FormoreinformationcontactyourJobcentrePlusoffice (inNorthernIrelandyournearestSocialSecurityorJobsand BenefitsOffice)orgotowww.direct.gov.uk

IncomeSupport

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Increaseofbenefit Ifyouareentitledtoanybenefitabroad,youmaybeentitledto foryourdependants anincreaseforanadultlivingwithyouabroadorintheUK.You


canusuallygetanincreaseofbenefitforachildifthechilds absenceabroadistemporary.Thisapplieswhileyouremain entitledtoChildBenefitforthechild.

Howtoclaimbenefit Ifyouthinkyouare,ormightbe,eligibleforanyofthebenefits whenyouareabroad explainedinthenoncontributorybenefitssection(pages23to


28), youshouldwritetotheDWPattheaddressonpage32(in NorthernIrelandtheDepartmentforSocialDevelopmenton page33).Therearetimelimits,soclaimassoonaspossibleor youmayloseentitlement.

Paymentsbasedonemployment andearnings
StatutoryMaternity Therearetwoprinciplematernitypaymentsavailabletowomen: StatutoryMaternityPay(SMP)fromyouremployer,and Payand MaternityAllowance MaternityAllowance(MA)fromJobcentrePlus.
Youcannotgetbothatthesametime.Botharepaidfora maximumof39weeks. TogetSMPfromyouremployeryoumusthavebeenemployed continuouslybythatemployerfor26weeksintothe15thweek beforeyourexpectedweekofchildbirthandhaveaverage earningsatleastequaltothelowerearningslimitapplicableto NICs.TheamountofSMPyougetdependsonhowmuchyou earn.IfyouareemployedabroadandpayUKClass1NICs(or wouldifyourearningswerehighenough)youmaybeabletoget SMP.IfyouqualifyforSMPandgoabroadSMPwillstillbe payabletoyou. IfyoucannotgetSMPyoumaygetMA.MAispayableifyouhave beenemployedorselfemployedin26outofthe66weeks endingwiththeweekbeforeyourexpectedweekofchildbirth. Youmustalsohaveearningsaveraging30aweek.Theamount ofMAyougetdependsonyourearnings.IfyouhavepaidClass1 NICswhileabroadthesemayhelpyougetMAonyourreturnto theUK.ForinformationaboutVolunteerDevelopmentWorkers andClass2NICsseepage15.
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Formoreinformationgotowww.direct.gov.uk IfyouarethewifeofaservingmemberofHMForcesandMA cannotbepaidtoyouinthecountryyouarein,youmaybeable toclaimanexgratiapaymentfromtheMinistryofDefence throughyourhusbandspayunit. IfyouintendtogoabroadandaregettingMAyoushouldtell yourJobcentrePlusofficeimmediately.

StatutorySickPay

StatutorySickPay(SSP)isnotpayableforthefirstthreedaysof sicknessandcanbepaiduptoamaximumof28weeks. TogetSSPfromyouremployeryoumusthavedonesomework underyourcontractofemployment.Youmustalso: besickforfourormoredaysinarow(includingweekendsand bankholidays),and haveaverageearningsatorabovetheLowerEarningsLimit applicabletoNICs. IfyouareabroadandyouremployerisresponsibleforpayingUK Class1NICs(orwouldbeifyourearningswerehighenough)you maybeabletogetSSP. Specialrulesapplyifyouworkatsea,onanaircraftorinthe EuropeanEconomicArea. SSPisadailypaymentandisusuallypaidforthedaysthatyou wouldnormallywork. IfyouqualifyforSSPandgoabroad,SSPwillstillbepayableto youprovidedyoucanprovethatyouarestillsick. Gotowww.direct.gov.uk formoreinformation.

OrdinaryStatutory PaternityPay

OrdinaryStatutoryPaternityPay(OSPP)canbepaidforbirthor adoptionforupto2weeks. TogetOSPPfromyouremployeryoumusthavebeenemployed continuouslybythatemployerfor26weeksintothe15thweek beforetheexpectedweekofchildbirthorcontinuouslyfor26 weeksintothematchingweekinthecaseofadoptionandhave averageearningsatleastequaltothelowerearningslimit applicabletoNICs.Inaddition,youmustcontinuetobeemployed

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bythesameemployeruptoeitherthedatethebabyisbornor thedatethechildisplacedwiththeadopter.TheamountofOSPP yougetdependsonhowmuchyouearn.Ifyouareemployed abroadandpayUKClass1NICs(orwouldifyourearningswere highenough)youmaybeabletogetOSPP.Ifyouqualifyfor OSPPandgoabroadOSPPwillstillbepayabletoyou. Gotowww.direct.gov.ukformoreinformation.

Additional Statutory PaternityPay

IfyourpartneriseligibleforStatutoryMaternityPay,Maternity AllowanceorStatutoryAdoptionPayyoumaybeabletoreceive AdditionalStatutoryPaternityPay(ASPP)ifyourpartnergoes backtoworkbeforetheendofher39weekmaternityor adoptionpayperiod.YoucanreceiveASPPfrom20weeksafter yourchildisbornorplacedforadoptionuptotheendofyour partnerspayperiod.ASPPappliestoparentsofchildrenwhoare duetobeborn,orarematchedwiththemforadoptionon,or after,3April2011. TogetASPPfromyouremployeryoumusthavebeenemployed continuouslybythatemployerfor26weeksintothe15thweek beforetheexpectedweekofchildbirthorcontinuouslyfor26 weeksintothematchingweekinthecaseofadoptionandhave earningsatleastequaltothelowerearningslimit.Youmust continuetobeemployedbythesameemployeruptothetime youstartASPP.Inaddition,yourchildsmother,ortheother adopter,mustbeeligibleforStatutoryMaternityPay,Maternity AllowanceorStatutoryAdoptionPay,andhavereturnedtowork andstoppedreceivingtheSMP,MAorSAPbythetimeyouwant yourASPPtobegin.TheamountofASPPyougetdependsonhow muchyouearn.IfyouareemployedabroadandpayUKClass1 NICs(orwouldifyourearningswerehighenough)youmaybe abletogetASPP.IfyouqualifyforASPPandgoabroadASPPwill stillbepayabletoyou. Gotowww.direct.gov.uk formoreinformation.

Statutory AdoptionPay

StatutoryAdoptionPay(SAP)canbepaidforuptoamaximumof 39weeks. TogetSAPfromyouremployeryoumusthavebeenemployed continuouslybythatemployerfor26weeksintotheweekthat

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youreceivenotificationthatyouhavebeenmatchedwithachild foradoptionandhaveaverageearningsatleastequaltothe lowerearningslimitapplicabletoNICs.TheamountofSAPyou getdependsonhowmuchyouearn.Ifyouareemployedabroad andpayUKClass1NICs(orwouldifyourearningswerehigh enough)youmaybeabletogetSAP.IfyouqualifyforSAPandgo abroadSAPwillstillbepayabletoyou. Gotowww.direct.gov.uk formoreinformation.

Coverforhealthcare
Thissectionoftheleafletcovershealthcareinalloverseas countries.

Healthcarewhen visitinganother EEAcountry

IfyouarevisitingaEuropeanEconomicArea(EEA)countrymake sureyouhaveaEuropeanHealthInsuranceCard(EHIC).TheEHIC allowsyoutoaccessstateprovidedhealthcareinallEEA countriesandSwitzerlandatareducedcostorsometimesfree ofcharge. EveryonewhoisresidentintheUKshouldhaveoneandcarryit withthemwhentravellingabroad.Applyingforthecardisfree anditisvalidforuptofiveyears. TheEHICentitlesyoutotreatmentthatbecomesnecessary duringyourtripbutdoesntallowyoutogoabroadspecifically toreceivemedicalcare.However,managingthesymptomsof preexistingorchronicconditionsthatarisewhileabroadisall coveredbytheEHIC,asismaternitycare(exceptbirth).In addition,renaldialysisandoxygentherapyarealsocovered althoughyouneedtomakearrangementsfortheseviayourGP beforetravelling. YourEHICwillallowyouaccesstothesamestateprovidedhealth careasaresidentofthecountryyouarevisiting.However,many countriesexpectthepatienttopaytowardstheirtreatmentand evenwithanEHICyoumightbeexpectedtodothesame. TheEHICisnotanalternativetotravelinsurance.Itwillnotcover anyprivatemedicalhealthcareorthecostofthingssuchas mountainrescueinskiresorts,repatriationtotheUKorlostor stolenproperty.

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ForthesereasonsandothersitisimportanttohavebothanEHIC andavalidprivatetravelinsurancepolicy.Someinsurersinsist youholdanEHICandmanywillwaivetheexcessifyouhaveone. Formoredetailedinformationgotowww.dh.gov.uk/travellers Note:JustlikeyourpassporttheEHIChasanexpirydatesocheck thatitisvalidbeforeyoutravel.YoucanrenewyourEHICupto sixmonthspriortoexpirybyusingeitherofthemethods describedbelow. Youcanapplyorrenewforfree: gotowww.dh.gov.uk/travellers (deliverywithinsevendays),or phonetheEHICapplicationslineon08456062030 (delivery withintendays).

Healthcarewhen IfyouintendtoliveandworkinanotherEEAcountry living,workingor (includingSwitzerland)goto www.dh.gov.uk/travellersfor studyinginanother moreinformation. EEAcountry Healthcarewhen visitinganonEEA country
TheUKhashealthcarearrangementswithsomecountries outsidetheEEA. IfyouareavisitorfromtheUKyoumaybeabletogetsome freeorsubsidisedemergencyhealthcaretreatmentinthe followingcountries: Australia,Barbados,Gibraltar,IsleofMan,NewZealand;the followingrepublicsoftheformerUSSR:Armenia,Azerbaijan, Belarus,Georgia,Kazakhstan,Kyrgyzstan,Moldova,Russia, Tajikistan,Turkmenistan,Ukraine,Uzbekistan;Serbia,Montenegro, Croatia,Macedonia,Bosnia&Herzegovina;andtheBritish DependentTerritories:Anguillla,BritishVirginIslands,Falkland Islands,Montserrat,StHelenaandTurksandCaicosIslands. Forinformationregardinghealthcareinthesecountriesgoto www.dh.gov.uk/travellers beforeyourdeparture. IfyouarevisitinganonEEAcountrynotlistedaboveyoucannot getfreeorreducedcosttreatment,eveninanemergency.

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Healthcarewhen livingorworkingin anonEEAcountry

HealthcareisnotalwaysascomprehensiveasintheUKandyou mayhavetopayaproportionorallofthecostoftreatment. TheexpenseofbringingsomeonebacktotheUKincasesof illnessordeathisnevercoveredsomakesureyouhaveadequate privatetravelinsurancewhereveryouaregoing. Ifyouaremovingtooneofthecountrieslistedonpage3towork orlive,informationabouthealthcaremaybeobtainedat www.dh.gov.uk/travellers

Accesstothe NationalHealth Service(NHS)

TheNHSprovideshealthcareforpeoplewhoresideinthe UnitedKingdom.Ifyoumoveabroadyouarenotautomatically entitledtousetheNHSfreeofchargeregardlessofhavingpaid NICsandtaxesinthiscountryinthepast. Ifyouaregoingabroadforthreemonthsormoreyoushould informyourgeneralpractitioner(GP)ofbothyourdeparturedate andproposedreturndate,ifknown,inordertoavoidyourrecords beingwithdrawnunnecessarily. Ifyougotoliveabroadyouwillbeabletogetemergency treatmentundertheNHSataGPssurgeryortheAccidentand EmergencyDepartmentofahospitalifyoubecomeillorhavean accidentonavisitbackhere. Butifyoucomebackspeciallytogethospitaltreatmentora checkupundertheNHSforanexistingillness,youwill normallybechargedthefullcostsunlessyouhavebeenreferred byyournewcountryofresidenceandtheyhaveagreedtocover thecosts. IfyoureturntoliveintheUKyouwillagainbeabletoreceive healthcaretreatmentundertheNHS.Youshouldregisterwitha GPassoonaspossibleafteryoureturn.ThiswillenabletheGPto retrieveyourrecordsbeforeyouhaveneedoftheirservicesand avoidyourrecordsbeingdestroyedinerror.

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Formoreinformationandadvice
Usefuladdresses
Theinformationinthisleafletmaynotbedetailedenoughto answerallofyourquestions. Ifyoulive(orwereliving)intheUKbeforegoingabroadand needhelpwithanenquiryaboutUKNICswriteto: HMRC NIC&EO InternationalCaseworker BentonParkView NEWCASTLEUPONTYNE NE981ZZ England FordetailsofUKIncomeTaxwhileyouareabroadwriteto: HMRC Charities,Assets&Residence InternationalCaseworker StJohnsHouse MertonRoad LIVERPOOL L751BB England Ifyouareabroadandneedhelpwithanenquiryaboutbenefits, writeto: DepartmentforWorkandPensions ThePensionService InternationalPensionCentre TyneviewPark Benton NEWCASTLEUPONTYNE NE981BA England Ifyoulive(orwereliving)inNorthernIrelandandrequire benefitsadvicebeforegoingabroad,writeto:

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DepartmentforSocialDevelopment NetworkSupportBranch OverseasBenefitsUnit Level5 RoystonHouse 34UpperQueenStreet BELFAST BT16FX NorthernIreland

Helplines

ForNICsenquiriesphonetheNIC&EOInternationalCaseworker helplineon08459154811,orifyouarephoningfromoutside theUKdialtheInternationalCodethen441912037010. YoucanalsocontacttheInternationalPensionCentre.Goto www.direct.gov.ukandenterinternationalpensioncentre inthe Search facility

Welshlanguage Yourrightsand obligations Howweuseyour information

Ffoniwch03002001900idderbynfersiynauCymraego ffurflenniachanllawiau. YourCharter explainswhatyoucanexpectfromusandwhatwe expectfromyou.Formoreinformationgoto www.hmrc.gov.uk/charter HMRevenue&CustomsisaDataControllerundertheData ProtectionAct,1998.Weholdinformationforthepurposes specifiedinournotificationtotheInformationCommissioner, includingtheassessmentandcollectionoftaxandduties,the paymentofbenefitsandthepreventionanddetectionofcrime, andmayusethisinformationforanyofthem. Wemaygetinformationaboutyoufromothers,orwemaygive informationtothem.Ifwedoitwillonlybeasthelawpermitsto: checktheaccuracyofinformation preventordetectcrime protectpublicfunds.

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Wemaycheckinformationwereceiveaboutyouwithwhatis alreadyinourrecords.Thiscanincludeinformationprovided byyouaswellasbyotherssuchasothergovernment departmentsoragenciesandoverseastaxandcustoms authorities.Wewillnotgiveinformationaboutyoutoanyone outsideHMRevenue&Customsunlessthelawpermitsustodo so.Formoreinformationgotowww.hmrc.gov.uk andlookfor DataProtectionAct withintheSearch facility. Theinformationthatyouaregoingabroadmaybepassedbythe DepartmentforWorkandPensions(inNorthernIrelanditis knownastheDepartmentforSocialDevelopment)tothe DepartmentofHealth. TheNationalHealthService(NHS)provideshealthcareforpeople whoresideintheUnitedKingdom.Ifyoudonotnormallylivein thiscountryyouarenotautomaticallyentitledtousetheNHS freeofcharge,regardlessofhavingpaidNationalInsurance contributionsandtaxesinthiscountryinthepast.The informationprovidedtotheDepartmentofHealthmayresultin youbeingderegisteredfromtheNHS. Whenyouaregoingabroadforalimitedperiodyoumayfindit usefultoinformyourGPofbothyourdepartureandproposed returndate,ifknown,inordertoavoidyourrecordsbeing withdrawnunnecessarily.Inanycase,andespeciallyifyour medicalrecordshavenotbeenheldbyyourGPforyourreturn, youshouldregisterwithadoctorassoonaspossibleafteryour return.ThiswillenabletheGPtoretrieveyourrecordsbeforeyou haveneedoftheirserviceandavoidyourrecordsbeingdestroyed inerror.

Specialnotesandadviceforcompletionof applicationformCF83
Pleasereadthesenoteswhilecompletingtheapplicationform CF83.Ifyoudonotcompletetheformfullyitmayhavetobe returnedtoyou.

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NI38

Social Security abroad

Question6IfyoudonotknowyourfullNationalInsurance number,pleaseanswerquestions1,2and4andtellusyourlast threeUKaddressesonaseparatesheet. Question8Ifyoudonotyetknowyouroverseasaddress,please giveacontactaddress. Question12If,afterreadingpages6and7,youarestillunsure whetherornotyouareordinarilyresident,thenpleaseoutline yourcircumstancesonaseparatesheet. Question18Ifyouhavehadmorethanoneemployersince leavingtheUK,pleasesupplyalist,indateorder,onaseparate sheetofpapershowing: namesandaddressesofyouremployersoverseas thedateeachemploymentstartedandended thecountryyouwereworkingin namesandaddressesofanyUKemployersbetween overseasemployment thedateeachUKemploymentstartedandended thedatesofpaidorunpaidleaveintheUKoroverseas thenamesanddatesofanybenefityouclaimedintheUK betweenoverseasemployment Ifyouarenotsurewhetheryouareorwillbeemployedbyan overseasgovernmentorinternationalorganisation(suchasthe UnitedNationsHighCommissionforRefugees),youshouldask youremployerbeforegivingananswer. Question19IfyouareaVolunteerDevelopmentworkersendthe completedformtoyourrecruitingorganisationwhowillactas youragentinpayingyourNICs. DeclarationYoumustcompletetheDeclaration.Youshould notethattheapplicationformmustbesignedbyyou.If someoneelsesignstheformonyourbehalf,itwillbereturned foryoursignature. InstructiontoyourbankorbuildingsocietytopaybyDirect DebitPleaseenteryourNationalInsurancenumberinthenine boxesunderReference.

35

36

Thesenotesareforguidanceonlyandreflectthepositionatthe timeofwriting.Theydonotaffectanyrightofappeal. CustomerInformationTeam February2012Crowncopyright2012

Applicationtopay NationalInsurancecontributionsabroad Howtocompletethisform


PleasereadtheleafletNI38SocialSecurityabroadandthenotesonpages34and35beforeyoucompletethisform. Usecapitalletters,enterdatesasDDMMYYYY, ticktherightboxesanduseblackballpointpen. Read,thensignanddatethedeclarationatPart7beforeyousendthecompletedformtous,orwewillhavetoreturnittoyou.

1Aboutyou
1

2Aboutyourabsenceabroad
7

Yourfullname(includingyourtitle,Mr,Mrs,Miss,Ms)

Nameofcountryyouaregoingto

8 2

Youraddressabroad

Dateofbirth

YourUKaddress

Whileyouareabroad,whichaddresswouldyoupreferus tousetocontactyou? UK Abroad

Postcode 10

Doyouhaveahusband,wifeorcivilpartner? Yes No

OnwhatdatedidorwillyouleavetheUK?

IfYes,whendidyougetmarriedorforma civilpartnership?

11

Howlongdoyouintendtostayabroad?

Didyouchangeyournamewhenyoumarriedor formedacivilpartnership? Yes No

12

AreyouordinarilyresidentintheUK? Pleasemakesureyoureadthesectionon ordinaryresidenceonpages6and7inleafletNI38 beforeyouanswerthisquestion Yes No

IfYes,whatwasyourformername?

3Employment
5

Areyoudivorced,widowed,hasyourcivilpartnershipbeen dissolvedorareyouasurvivingcivilpartner? Yes No

13

BeforeleavingtheUKwereyou a)employed? Gotoquestions14and15 Gotoquestion16 Gotoquestion17 Gotoquestion18 Please turn over

IfYes,onwhatdate?

b)selfemployed? c)unemployed?

YourNationalInsurancenumber(NIno.)

d)notemployed?

Donotdetach

InstructiontoyourbankorbuildingsocietytopaybyDirectDebit
Pleasefillintheformandsendto:HMRC,NIC&EO,InternationalCaseworker,BentonParkView, NEWCASTLEUPONTYNE,NE981ZZ,England. Name(s)ofaccountholder(s) Serviceusernumber

9 9 1 1 3 3
Bank/buildingsocietyaccountnumber Reference

Branchsortcode

Instructiontoyourbankorbuildingsociety

Nameandfullpostaladdressofyourbankorbuildingsociety
To:TheManager Address Bank/buildingsociety

PleasepayHMRevenue&CustomsDirectDebitsfromthe accountdetailedinthisInstruction,subjecttothesafeguards assuredbyTheDirectDebitGuarantee.Iunderstandthatthis InstructionmayremainwithHMRevenue&Customsand,ifso, detailswillbepassedelectronicallytomybank/buildingsociety.


Signature

Postcode

Date

BanksandbuildingsocietiesmaynotacceptDirectDebitInstructionsforsometypesofaccount.

CF83

Page1

HMRC02/12

3Employmentcontinued
14

5VolunteerDevelopmentworkers
21

WhatdatedidyoulastpayNICs?

15

Youremployersaddress

Whatisyoursalaryorwage? WeneedtoknowaboutyourearningsforNICs purposes.Pleaseincludeallcashallowancespaidby youremployer,butdonotincludebenefitsinkindor anycashallowancesnotpaidbyyouremployer.

Weekly Monthly

Postcode 22

6Applicationtopayvoluntarycontributions
Iwishtoapplytopayvoluntarycontributionsat Class2 Class3

16

Whatdatedidyourselfemploymentend?

17

WhendidyoulastclaimJobseekersAllowance?
23

VoluntaryDevelopmentWorkerClass2 Iwishtopayby DirectDebit Sixmonthly DirectDebit Annualpayment Agent Ifyouhavechosentouseanagent,pleasegivetheirfull nameandaddress.


FillintheDirectDebitformonpage1, insertingyourNIno.under Reference. NotavailableforClass3NICs

4Selfemployment/employmentabroad
18

Areyouorwillyoubeworkingabroadforanemployer? Yes No

If'Yes',whatistheirUKaddress?

Postcode

Whatistheiraddressabroad?
Postcode

24

IfyouhavechosentopaybyDirectDebit,howdoyouwish topaycurrenttaxyeararrears,ifany? DirectDebit Sterlingcheque

Whodoyouhaveyourcontractwith?

7Declaration
Whatdatedidyouremploymentabroadstart? IdeclarethatIhavereadleafletNI38andthatthe informationIhavegivenappliestomeandistruetothe bestofmyknowledgeandbelief.
19

Areyouorwillyoubeselfemployedabroad? Yes No

Signature

If'Yes',whatdatedid/willyourselfemployment abroadstart?

Date

Daytimephonenumber

20

Areyouorwillyoubeemployeddirectlybyanoverseas governmentorinternationalorganisation? Yes No Notknown

IfYeswhohasrightofdismissal?ForexampleMinistry ofEducation,HealthService,ArmedForces

Returnthecompletedformto:
HMRevenue&Customs(HMRC),NIC&EO,InternationalCaseworker,
BentonParkView,NEWCASTLEUPONTYNE,NE981ZZ,England.
IfyouareaVolunteerDevelopmentworkersendthecompleted
formtoyourrecruitingorganisation,seeleafletNI38page15.

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