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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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special cases: international - people going to or coming from abroad: row: self- employed

A self-employed person from a ROW who undertakes self-employment in the UK is liable for Class 2 NICs. There is UK NI liability from the start of self-employment in the UK unless the 26 week exemption period applies.

Regulation 145(1)(d), SS(C)R 2001

If a self-employed person is not ordinarily resident in the UK (see NIM34010 for guidance on ordinary residence) they only become liable to pay Class 2 NICs once they have been resident in the UK for at least 26 weeks out of the preceding 52 weeks.

Example

Nolberto arrives in the UK from Peru on 2 December 2002 and commences self-employment

Nolberto is not ordinarily resident in the UK

He becomes liable to pay Class 2 NICs from 8 June 2003 (after he has been resident in the UK for 26 weeks)