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Posted Thu, 16 May 2024 01:46:22 GMT by Johnny King
A client was recently rejected for Class 2 NICs. Has 10 years on her NI record. She worked abroad from 2006 until 2020. She has not worked since. Q - Must a person be currently employed abroad in order to get Class 2 from 2006 until they stopped working 4 years ago? My understanding is that she is eligible to pay Class 2 from 2006-2020 And then Class 3 from 2020 - now as not working abroad then. Q - Can you clarify this specific rule please? (rather than comment on the specifics of this person) Thanks
Posted Tue, 21 May 2024 08:06:51 GMT by HMRC Admin 8 Response
Hi,
To be entitled to pay voluntary class 2 National Insurance contributions whilst overseas a person must be employed or self-employed overseas and were normally employed or self-employed in the UK before their departure.  
If your client was normally employed or self-employed in the UK before their departure then they may pay voluntary class 2 contributions until their overseas employment ended.  
They would then go on to pay voluntary class 3 contributions if they wished to do so.  
You may with to ring our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 2037010 (from overseas) to ask them to arrange for our International Team to look at your client’s case again.  
If you prefer, you could write to us at:  HM Revenue & Customs, PT Operations North East England, BX9 1AN, United Kingdom.
Thank you.

 
Posted Tue, 21 May 2024 08:44:50 GMT by Johnny King
"... may pay voluntary class 2 contributions until their overseas employment ended. Then Class 3.. " Fantastic. As I thought. Thanks

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