Class 2 National Insurance contributions liability: Residency conditions
Regulation 145(1)(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)
- A person who is self-employed is only liable for Class 2 NICs if
the person is ordinarily resident in the UK, or if not, that before the period in respect of which any Class 2 NICs are to be paid, he has been resident in the UK for a period of at least 26 out of the immediately preceding 52 contribution weeks.
These rules are over-ridden where either
- European Community legislation; or
- Reciprocal Agreements about social security matters between the UK and other countries; or
- Double Contribution Conventions between the UK and other countries.
apply, see NIM33500.