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HMRC internal manual

National Insurance Manual

NIM33606 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Self-employed person

Sched 2, SS(Categorisation)R 1979

If a person is resident and employed in Great Britain as a self-employed earner, theemployment is treated as continuing, until they are no longer self-employed in thatemployment.

If a person who is resident and self-employed in Great Britain, goes abroad for a shortperiod, there is no provision which would remove any Class 2 NIC liability for completecontribution weeks while abroad.