NIM33209 - Voluntary National Insurance contributions for periods abroad – Conditions of payment of voluntary Class 2 or Class 3 contributions
The Social Security (Contributions) Regulations 2001 (SI 2001 No.1004) – Regulation 148
A person’s entitlement to pay voluntary Class 2 or 3 NICs whilst abroad is also subject to the conditions in regulation 148 SSCR 2001 which provides for time limits for payment and specific circumstances when voluntary NICs are payable.
Further information on the payment of voluntary Class 3 NICs can be found at NIM25025 or for Class 2 prior to April 2026 see NIM23650.