Change of https://www.gov.uk/government/publications/social-security-agreement-between-uk-and-the-isle-of-man

Change description : 2026-05-20 10:55:00: Section ‘When the general rule does not apply’ in the Key information document has been amended for workers who are self-employed. [Guidance and regulation]

Showing diff : 2026-05-19 11:04:10.012456310 +00:00..2026-05-20 09:56:48.940134141 +00:00

Guidance

Social security agreement between UK and the Isle of Man

Find out information on the new social security agreement between the UK and the Isle of Man.

From:
HM Revenue & Customs
Published
19 May 2026
Last updated
20 May 2026 — See all updates

Documents

New social security agreement between the UK and the Isle of Man

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Key information about the new social security agreement between the UK and the Isle of Man

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Details

The UK and the Isle of Man have agreed a new social security agreement. This will modernise the provisions of the 1977 agreement to:

  • determine where workers and employers pay their National Insurance contributions
  • make sure that workers moving between the UK and the Isle of Man pay their National Insurance contributions in only one territory at a time

Updates to this page

Published 19 May 2026
Last updated 20 May 2026 href="#full-history">+ show all updates

  1. Section ‘When the general rule does not apply’ in the Key information document has been amended for workers who are self-employed.

  2. First published.

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Update history

2026-05-20 10:55
Section ‘When the general rule does not apply’ in the Key information document has been amended for workers who are self-employed.

2026-05-19 12:04
First published.