UK HMRC has issued guidance on a new social security agreement with the Isle of Man that was agreed to on 18 May 2026. According to HMRC, the new agreement modernizes the provisions of the 1977 agreement to:
- determine where workers and employers pay their National Insurance contributions; and
- 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.
The new agreement will enter into force on the first day o…