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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

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.