Final paragraph (extract) of above letter to our Association from the Department of Health International Division.

You also drew my attention to the information on page 44 of Leaflet NI 38 published by Her Majesty's Revenue and Customs (formerly the Inland Revenue). You are quite right about this. The information it gives does need to be updated. We will take steps to amend the associated website in the near future. The leaflet itself will also be changed at the next print though I do not know when HMRC intend to republish. Thank you for drawing this to my notice.

Peter McConn
International Division
Department of Health