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HMRC internal manual

National Insurance Manual

Class 4 NICs: who is liable: residence

Regulation 91(b) SS(C)R 2001

Contributors who are not treated, for income tax purposes, as living in the UK are excepted from liability for Class 4 NICs (Regulation 91(b) SS(C)R 2001).

Under Regulation 91(b) SS(C)R 2001 residence for Class 4 NICs follows the rules for Income Tax. See the Residence Manual for further guidance on this point.