As well as the NI issue I am constantly bemused by CILCT (Charge in Lieu of Council Tax) pre JPA terminology by the way. Serving overseas for 3 years and I'm still paying council tax as well as paying for all the equivalent services in the states. Where does this money go. Council Tax is, as I understand it, for the benefit of the local authority where you reside. Well, who gets all the cash from the serving military members living overseas. Into the central government pot I'm sure, what a con!!