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HMRC internal manual

National Insurance Manual

Persons going to and coming from abroad: Paying voluntary NICs - Coming from countries not covered by the EC Regulations or a RA: Conditions for voluntary Class 2 NICs and Class 3 NICs

A self-employed person who is not liable for Class 2 NICs may pay voluntary Class 2 orClass 3 NICs for each week they are self-employed until they become liable. The residencyconditions for payment of voluntary Class 3 NICs are given in NIM25003.