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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: residency conditions

Regulation 145(1)(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

A person who is self-employed is only required to pay Class 2 NICs if:

  • the person is ordinarily resident in the UK (and if the earner has relevant profits of or above the small profits threshold for the tax year); or
  • if not ordinarily resident in the UK, that before the period in respect of which any Class 2 NICs are to be paid, the person has been resident in the UK for a period of at least 26 out of the immediately preceding 52 contribution weeks (and has relevant profits of or above the small profits threshold for the tax year).

 

These rules are subject to:

  • European Union legislation;
  • Reciprocal Agreements about social security matters between the UK and other countries; and
  • Double Contribution Conventions between the UK and other countries

 

See NIM33000 onwards.