Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 27 Nov 2024 11:24:13 GMT by Johnny King
On NI38 it states.... "You can pay Class 2 National Insurance contributions if you’re employed or self-employed abroad if: IMMEDIATELY before going abroad, you were ordinarily an employed or self-employed earner in the UK" Q - What is HMRC's exact definition of 'IMMEDIATELY' in this context? Q - Is 'within 1 day / 1 week / 1 month'? Thanks
Posted Tue, 03 Dec 2024 14:23:03 GMT by HMRC Admin 10 Response
Hi
When an application to pay voluntary National Insurance contributions (NICs) for a period abroad is received, the individuals circumstances are reviewed and consideration is given to whether the conditions to be eligible to pay at the cheaper voluntary Class 2 rate are met. 
To pay voluntary Class 2 NICs a person must meet the following conditions in addition to those required to pay Class 3 NICs
•    immediately before they last left the United Kingdom (UK), they were ordinarily an employed earner, or a self-employed earner
•    be either employed or self-employed abroad
When interpreting the word ‘immediately’ we are looking for a close relationship between the person’s overall employment record in the UK and the date they go abroad. We are looking at their history of contributing to the UK Social Security scheme over a period of time.
‘Ordinarily’, in its most literal form means ‘normally’ or ‘most of the time’. So when read in conjunction with ‘immediately before’, we consider the person’s employment or self-employment record as a whole in order to establish their work pattern up to the time that they left the UK.
 

You must be signed in to post in this forum.