HMRC have updated their booklet CWG2, the ‘further guide to PAYE and National Insurance contributions’, a document we refer to in less common payroll situations. The 2026/27 version was published on 18 February 2026, updated on 06 April 2026 and updated again on 07 July 2026.
The update concerns one section:
Section 4.5
This comes under the heading ‘Special types of employee’ and 4.5 is entitled ‘Employees coming to or leaving the UK — treatment for National Insurance contributions purposes’. From 15 July 2026, the UK has a National Insurance Double Contributions Convention (DCC) with India. This ensures workers moving between the UK and India only pay social security contributions in one country at a time.
More guidance on social security abroad in contained on HMRC’s NI38 which was also updated on 07 July 2026. There are four sections that have been updated with reference to the UK’s DCC with India:
1. Countries which the UK has social security agreements with;
2. Notes about the countries which the UK has social security agreements with;
3. Class 2 National Insurance contributions (If you are living or working in India); and
4. Class 3 National Insurance contributions (If you are living or working in India)
For Bookkeepers
This is a timely update ahead of the National Insurance Double Contributions Convention coming into force.
As always, our advice to members is to ensure you are referring to the latest version of the CWG2 (dated 07 July 2026).