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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM33602 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for Class 3 NICs

Regulation 147, SS(C)R 2001

The conditions for payment of Class 3 contributions are that the person:

  • has lived in Great Britain or Northern Ireland at any time for a continuous period of three years; or
  • has paid at least 156 contributions into that scheme before 6 April 1975; or
  • in at least three tax years from April 1975, has paid contributions which give an earnings factor of at least 50 times the LEL up to April 1978, or 52 times the LEL from April 1978.

Anyone who has paid Class 1 NICs for the first 52 weeks of employment abroad is exemptfrom these conditions. Accept any application to pay voluntary contributions regardless ofwhether or not the person satisfies the conditions to pay.