“If you are not covered by the special rules for people coming from the EEA or Switzerland, and not covered by a bilateral Social Security Agreement, you may be exempt from National Insurance for up to 52 weeks, providing that you meet all of the following criteria.
- You are not ordinarily resident in the UK.
- You normally work outside the UK for a foreign employer.
- You are sent to work in the UK for a time by that foreign employer
- When in the UK you work for that employer. Under this rule, neither you nor your employer has to pay UK NICs for the first 52 weeks of your employment in the UK. NICs are payable from the 53rd week.
If you do not meet these criteria you will be liable to pay NICs from the start of your employment in the UK. “
quoted from HM revenue and customs 6.
You can apply immediately after completing the first 52 weeks in the UK. I got my refund within 1 month after applying but It can take a few months. Following are the exact documents I sent to HMRC
- Request letter – Download
- Copy of my passport ID page and arrival visa page
- Copy of my BRP
- Copy of my job offer letter
- Copies of my salary slips and P60 forms from ….. to ……..
- Copy of MHRC 6 Section 11.5.3 (page 74)
- Copy of the letter from the Postgraduate Institute of Medicine, Sri Lanka UK VISA office
- Copy of the letter from the Ministry of Health, Sri Lanka to VISA office
- Copy of my electricity bill and council tax proof of my present address
