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Posted Tue, 26 Nov 2024 16:13:05 GMT by SunnyB
Hello, British National, self-employed in the UK (profits above £6,725), planning to study abroad in France for up to 2 years (student visa) whilst continuing my UK self employment remotely (for non-French customers). (I will have a permanent home available to me in both the UK and France during my studies, if relevant.) 1. I believe over 183 days living in France would make me tax resident there but would I still be able to continue to pay NI (Class 2?) contributions in the UK? 2. Would I qualify for a 'certificate of coverage' for healthcare in France for the 2 years during my studies, and thereby exempt me from paying social charges in France? Thank you
Posted Tue, 03 Dec 2024 14:51:57 GMT by HMRC Admin 10 Response
Hi
For advice on paying National Insurance when you are working abroad please go to: 
National Insurance if you work abroad
If you will be resident in an EU country, Iceland, Liechtenstein, Norway or Switzerland and have a certificate confirming that you pay UK National Insurance when working in that country, you may also be entitled to health cover funded by the UK in your country of residence. HMRC will consider whether you qualify for UK funded healthcare, and if you do, HMRC will also issue you with a healthcare entitlement certificate (also known as S1).
 

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