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Posted Fri, 23 Aug 2024 11:46:07 GMT by Wanders
Hello HMRC, I left the UK in November 2011, was in full time employment immediately before leaving the UK and haven’t lived in the UK since. Despite being overseas since November 2011, I didn’t work for an employer overseas until January 2017, I have been in full time employment overseas since then. With regards to voluntary national insurance contributions, is it the case that I will only be eligible to pay the higher rate Class 3 contributions during the years that I was unemployed overseas (2011-2017), but will be eligible for the lower rate Class 2 contributions for the years that I’ve been employed overseas (2017 beyond)? Thanks
Posted Mon, 02 Sep 2024 13:55:25 GMT by HMRC Admin 8 Response
Hi,
To be entitled to pay voluntary class 2 National Insurance contributions whilst overseas, an individual must be either employed or self-employed overseas and were normally employed or self-employed in the UK before their departure.  
If these conditions are not satisfied then they may pay voluntary contributions at the class 3 rate.
Thank you.

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