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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

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.