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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Residence and presence abroad: Non- application of the general NICs rules

Regulation 152(a) Social Security (Contributions) Regulations 2001

Regulations 145-148 Social Security (Contributions) Regulations 2001

The provisions in regulations 145-148 which deal with:

  • residence or presence in Great Britain or Northern Ireland (regulation 145 – see NIM33021)
  • payment of NICs for periods abroad (regulation 146 – see NIM33026)
  • conditions as to payment of Class 2 and Class 3 NICs for periods abroad (regulation 147 – see NIM33601 onwards)
  • conditions of payment Class 2 and Class 3 NICs for periods abroad (regulation 148 – see NIM33608 onwards),

do not apply to a volunteer development worker.