NIM33603 - Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for voluntary Class 2 NICs

Regulation 147, SS(C)R 2001

The conditions for the payment of voluntary Class 2 NICs for periods abroad are:

• the same conditions as for Class 3 NICs, see NIM33602; and
• that you are gainfully employed outside the UK, and
• that immediately before the person left Great Britain or Northern Ireland, he/she was ordinarily an employed or self-employed earner.