Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Special cases: Volunteer Development Workers: Meaning of “ordinarily resident”

Regulation 149(2)(a) Social Security (Contributions) Regulations 2001

The words “ordinarily resident” are not defined in the above legislation. Forguidance on:

  • the meaning of the words, see NIM33031
  • the factors to take into account in considering whether a person is “ordinarily resident”, see NIM33032.