* In addition to the reciprocal agreement between the UK and Ireland, a new convention on Social Security came into effect on 1 January 2021, which co-ordinates the social security systems between these two countries. For further details, see here and Chapter 16.

**Although Northern Ireland is part of the UK, there are reciprocal agreements between Great Britain and Northern Ireland. That is because benefits in Northern Ireland and Great Britain are separate and administered under different social security legislation.

For details of these agreements, see here.

There is an agreement with Gibraltar, which treats the UK and Gibraltar as separate countries (except for child benefit) for the purposes of the European Union co-ordination rules. For further details, see here.