Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Employed person
Advise anyone who normally pays Class 1 NICs and intends to return to Great Britain in:
- the current tax year; or
- the following tax year
to seek advice from their local Inland Revenue (NICs) office before thinking aboutpaying voluntary Class 3 NICs for the year of departure.
The contributor may have paid enough Class 1 NICs in the tax year to make it a qualifyingyear for benefit purposes. So they might not need to pay any Class 3 NICs.