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Posted Wed, 14 Feb 2024 16:54:12 GMT by
I was not ordinarily an employed or self-employed earner immediately before leaving the UK as I was made redundant well over a year before I left the country, and could only work as a self-employed for less than 2 months over the year prior to my departure. Hence, I would not be eligible to make Class 2 contributions. That would lead me to conclude that I would qualify for Class 3. However, in order to qualify for Class 3, I should have to pay Class 1 contributions for the first 52 weeks since I moved abroad. And here's the problem. In order to pay Class 1 contributions for the first 52 weeks abroad, the following conditions must be met: -my employer has a place of business in the UK -I am an ordinary resident in the UK -I was a resident in the UK immediately before starting the employment abroad Of these three conditions, I do not meet the first two: my employer has no place of business and no relationship with the UK and I not an ordinary resident in the UK Therefore, I would not qualify for Class 1 contributions. So, I want to know which class, 2 o 3, I should contribute to. Not 2, because I was not an employed or self-employed earner immediately before leaving the UK (I was not employed) and not 3 because I did not qualify for Class 1 during the first 52 weeks abroad.
Posted Mon, 19 Feb 2024 12:54:00 GMT by HMRC Admin 5 Response
Hi

As you are not employed overseas by a UK company, there will be no liability for class 1 National Insurance contributions for your period overseas.  You may pay either voluntary class 2 or voluntary class 3 contributions.

Voluntary class 2 contributions may be paid provided that the individual is employed or self-employed overseas and was normally employed or self-employed in the UK before their departure.  If you complete the CF83 application form (which is available via www.gov.uk) and apply to pay voluntary class 2 contributions then our International Team will be able to check that you may pay the voluntary class 2 contributions and if you don’t then they will ask if you’d like to pay voluntary class 3 contributions.

Thank you

 

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