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HMRC internal manual

National Insurance Manual

Persons going to and coming from abroad: Paying voluntary NICs - Workers going to and coming from abroad: Going to a RA country

 

The United Kingdom has Reciprocal Agreements with countries shown in NIM33012

If an employed or self-employed person who is working in an RA country asks about paying voluntary contributions:

  • they can to write to HMRC International Caseworker Team, PT Operations North East England, BX9 1AN
  • refer them to leaflet NI38, Social Security abroad, available on Gov.UK

Further information on Voluntary Class 3 contributions can be found at NIM25000, and Voluntary Class 2 contributions at NIM23500.