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Posted 17 days ago by Peterk@88 King
I am currently employed in Ireland and travel to work from Northern Ireland. Am I eligible to pay Class 2 national Insurance contributions as I am employed abroad and still living in the UK. I have always lived in the UK. I understand if I had moved to live abroad I would be entitled to pay class 2 as per cf83 form and related guidance, The Guidance does not however appear to confirm if a UK resident working abroad can pay the lower rate of class 2 to build UK state pension entitlement
Posted 10 days ago by HMRC Admin 25 Response
Hi Peterk,
If your employment is taking you out of the UK you need to write into our international caseworkers for a liability decision.
This will inform you of where you are liable to pay social security and how. 
Please write into our International caseworkers at:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
In your letter, please include the following:
Your full name,
National Insurance Number,
Date of Birth,
The date you left the UK, your most recent UK address,
Your abroad address,
What you do for work,
The name of the company you work for and their address – UK and Abroad, where your contract is held.
Let us know if your work will ever bring you to the UK and inform us of your working pattern.
Include any other form of income, amount and frequence it’s paid.
Remember to date and sign your letter even if you are typing and printing out your enquiry. 
Once we receive this information, we can assess if you will need to be subject to any UK National Insurance and if so how you will pay. 
Thank you. 

 

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