Q: Will detached workers who have been sent to the UK from Japan and who remain insured in the Japanese Pension scheme have to obtain a United Kingdom National Insurance number?

A: No. If UK National Insurance contributions are not payable it is not necessary to register for a National Insurance number. If however UK income tax is due the tax office will allocate a tax reference number for each worker affected.

Q: Does the Agreement only apply to nationals of the UK and Japan? 

A: No. The Agreement covers all nationalities.

Q: As the Agreement, in relation to Japan, only refers to Japanese pension systems does this mean that workers in Japan who hold UK certificates of continuing liability may be required to pay contributions in Japan for benefits other than pensions?  

A: Possibly, yes - insurance for health, long-term care, employment, and workers' accident compensation insurance. The latter is the responsibility of the employer in Japan. For further information write to the Japanese authorities at the following address:

Office for International Relations
Planning Division
Administration Department
1-2-2 Kasumigaseki Chiyoda-ku, Tokyo 100-8045
Fax: 03-3502-2368

Q: In the event of a company changing its name or a company merger will it be necessary for certificates of continuing liability to be amended or replaced to reflect the new name?  

A: Possibly, yes. But this will depend on the circumstances. The company should check the position with either HMRC Residency (Newcastle) or the Social Insurance Agency in Japan.

Q: Can Japanese detached workers in the UK who have paid UK contributions prior to 1 February 2001 and who will pay Japanese contributions from that date under the transitional arrangements, pay voluntary contributions for UK pension purposes?  

A: No, not whilst in the UK unless they are over age 60. But, they can pay UK voluntary contributions on their return to Japan provided the normal conditions for payment are satisfied.  

Q: Do certificates of continuing liability held by detached workers coming to the UK need to be registered with HMRC? 

A: No. It is not necessary to produce the certificate to any HMRC office for registration. On arrival the worker should simply retain the certificate and produce for inspection either to the payroll operator of the company where they are based or to an HMRC Compliance Inspector.

Q: Where do I obtain advice about the assessment or collection of UK NI contributions for workers in the UK who are affected by the transitional arrangements and who will no longer be required to pay UK NI contributions from the date the Agreement comes into effect? 

A: Contact your nearest HMRC office for advice.