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HMRC internal manual

National Insurance Manual

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, SS(C)R 2001

Anyone going abroad who is not liable to pay Class 1 NICs can apply to pay voluntarycontributions. 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