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HMRC internal manual

National Insurance Manual

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.