NIM33601 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA:

Regulation 147, Social Security (Contributions) Regulations 2001

Anyone going abroad who is not liable to pay Class 1 NICs can apply to pay voluntary contributions. If all the conditions of NIM33602 and NIM33603 are satisfied, a person can pay:

• Class 2 or 3 contributions if they are working abroad; or
• Class 3 contributions if they are not working