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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 3 NICs: Residence and presence conditions

Section 1(6)(b) Social Security Contributions & Benefits Act 1992

Section 1(6)(b) Social Security Contributions & Benefits (Northern Ireland) Act 1992

Regulations 48(1) and 145(1)(e) Social Security (Contributions) Regulations 2001

As stated in NIM25001, a person who wishes to pay Class 3 NICs for a tax year (“the relevant tax year”) must satisfy conditions as to residence or presence in Great Britain or Northern Ireland in relation to that tax year. Those conditions are that the person:

  • is resident in either Great Britain or Northern Ireland throughout the relevant tax year; or
  • has arrived in either Great Britain or Northern Ireland during the relevant tax year and is liable, or has been liable, to pay Class 1 or Class 2 NICs for an earlier period in the relevant tax year; or
  • has arrived in either Great Britain or Northern Ireland during the relevant tax year and was either:
     

 

  • ordinarily resident in either of those countries throughout the whole of the relevant tax year; or
  • became ordinarily resident in either of those countries during the course of the relevant tax year; or
     

 

  • although not ordinarily resident in either Great Britain or Northern Ireland:
     

 

  • has arrived in the relevant tax year or the previous tax year; and
  • has been continuously present in either Great Britain or Northern Ireland for 26 complete contribution weeks.

In such a case, where the arrival was in the previous tax year, the person is entitled to pay only for the relevant tax year.

For details of:

  • the meaning of “ordinarily resident”, see NIM33031 
  • the factors to take into account in considering whether a person is “ordinarily resident”, see NIM33032 
  • the meaning of “contribution week”, see NIM20200
  • the payment of Class 3 NICs for periods abroad, see NIM33600.