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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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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 2001The 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 immediately before the person left Great Britain or Northern Ireland, he/she was ordinarily an employed or self-employed earner.