Skip to main content

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

Posted Sun, 08 Dec 2024 01:16:20 GMT by Jesus Moises Huerta Alvarado
I am currently abroad paying Voluntary Class 3 NI contributions. I also rent out a property in the UK(London) and this is my main source of income for the time being. I have read that if being a Landlord is my main/only job I am eligible to pay class 2 contributions. I pay HMRC tax on this rental income. Can you kindly confirm if it is possible to change to class 2 for the upcoming years. And if so whom do I contact to make the change from class 3 to class 2.
Posted Mon, 16 Dec 2024 09:07:20 GMT by HMRC Admin 21 Response
Hi,
You can only pay Class 2 National Insurance contributions from abroad if you are employed or Self-employed abroad.
If you are also currently employed or Self-employed abroad as well as renting out a property in the UK, you must meet the following criteria to be eligible to pay Class 2:
Immediately before going abroad, you were ordinarily an Employed or Self-employed earner in the UK.
You also satisfy either of the following conditions:
(a) You have lived in the UK for a continuous 3-year period at any time before the period for which National Insurance contributions are to be paid.
(b) Before going abroad, you paid any of the following National Insurance:
from April 1975 to give 3 qualifying years
from April 1975 to give 2 qualifying years and paid 52 National Insurance contributions (of any Class) before 6 April 1975
from April 1975 to give 1 qualifying year and paid 104 National Insurance contributions (of any Class) before 6 April 1975
156 National Insurance contributions (of any Class) before 6 April 1975
We will check this when you ask to pay Class 2 National Insurance contributions.
If you lived or worked in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey, time spent there may help you to meet condition 2(a) or 2(b).
You cannot pay Class 2 National Insurance contributions for any period during which you are liable to pay Class 1 National Insurance contributions.
If you wish to apply to change from the Class 3 you are currently paying to Class 2, you must fill in a new CF83 form and apply to pay at the Class 2 rate then a decision would be made whether you are eligible for Class 2 abroad with the information you supply on the CF83 application form.
Thank you.
 

You must be signed in to post in this forum.