Form CF83 (Application to pay voluntary NICs abroad) has been updated and, in the "Employment" section (3), now includes box 20 that asks "were you receiving child benefit before you left the UK". This would indicate that receipt of child benefit satisfies the employment condition for Class 2 contributions. This is not covered in NI38. Could HMRC please confirm whether, if all other criteria were satisfied, receipt of child benefit before leaving the UK would satisfy the employment condition.