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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special cases: Volunteer Development Workers: What is a volunteer development worker?

Regulation 149 Social Security (Contributions) Regulations 2001

A volunteer development worker is a person whom the Inland Revenue has agreed that theymay pay the special rate of Class 2 NIC because they are:

  • ordinarily resident in Great Britain or Northern Ireland; and
  • employed outside of the United Kingdom; and
  • working for an organisation approved by the Inland Revenue; and
  • working in a country which the Inland Revenue recognises as a developing country.

For details of

  • the meaning of “ordinarily resident”, see NIM33031, NIM33032 and NIM34010
  • approved organisations, see NIM34015
  • recognised developing countries, see NIM34020
  • the special rate of Class 2 NIC, see NIM34040.