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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Method of payment and time for payment: Non-application of the general NICs rules

Regulations 89 and 152(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

The normal rules about the method of, and the time for, payment of “standard” Class 2 NICs, set out in regulation 89, do not apply to the special rate of Class 2 NIC. So a volunteer development worker cannot pay the special rate of Class 2 NIC by direct debit or in response to a payment request issued every six months (see NIM20250).

Instead a volunteer development worker who wishes to pay the special rate of Class 2 NIC must:

  • complete form CF83 - application to pay National Insurance contributions abroad - which is contained in leaflet NI38 “Social Security Abroad - National Insurance contributions, Social Security benefits, Health care in certain overseas countries”; and
  • send the completed form CF83 to their employing organisation, which will act as their agent in paying the special rate of Class 2 NIC.

The agent will send the form to

H M Revenue and Customs,
National Insurance Contributions and Employer Office,
International Caseworker,
Benton Park View,
Newcastle upon Tyne,
England,
NE98 1ZZ.