A new social security agreement relating to national insurance contributions with the Isle of Man was agreed on 18 May 2026. It modernises the provisions in the 1977 agreement which determine where workers and employers pay their national insurance contributions, so that they operate in line with the social security agreement the UK has with Jersey and Guernsey, as well as those with other countries. The text of the agreement has been deposited in the Library in both Houses and will be made available on gov.uk.

The agreement will come into effect on the first day of the month after the UK and the Isle of Man have exchanged written confirmation that they have complied with their domestic requirements. The agreement will have effect in relation to the tax year beginning on or after 6 April next, following the date on which the agreement comes into effect.

[HCWS38]