NIM33017 - Special Cases: Class 1: Workers Going to and Coming from Abroad – RA - Postings from a third country

Under a RA the agreements a worker can be posted directly to a RA country whilst working outside GB and still remain within the terms of the RA as a posted worker.

A person who is working abroad paying UK NICs either compulsory or voluntarily may have the RA /DCC provisions applied as if they were posted to the third country direct from the UK.