TN 16 (11-96)
RS 02001.380 Coverage During the First Year in the U.K.
Under U.K. national law, non-U.K. residents working in the U.K. are automatically
excluded from U.K. coverage for the first 52 weeks they are in the United Kingdom.
This automatic exclusion is intended to prevent dual coverage of workers on short
temporary assignment there. Under the terms of the agreement, however, this 52-week
exclusion will no longer apply to non-U.K. residents who are subject to U.K. coverage
as a result of the agreement (since the possibility of dual coverage has been eliminated).
Thus, if a worker is transferred to the U.K. for a period exceeding 5 years, he/she
would be subject to U.K. social security taxes beginning with the date the employment
in the U.K. begins.