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Posted Tue, 20 Aug 2024 11:30:28 GMT by abroadinireland
Your Guidance on Social Security abroad: NI38 document explains that "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. You also satisfy either of the following conditions: (a) You’ve 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’ll 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)." Please can you explain the last line and explain in what circumstances this would apply. Please could you give an example to illustrate. "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). Please can you give some examples. It would really help if you could clarify this line of your policy document. thanks in advance, 

[personal information removed - HMRC Admin]
Posted Fri, 23 Aug 2024 10:25:43 GMT by HMRC Admin 25 Response
Hi abroadinireland,
Unfortunately, we are unable to provide examples, you would need to complete the CF83 application form for your personal circumstances to be reviewed, and confirmation on whether you are eligible to pay voluntary National Insurance contributions at the lass 2 rate.
If you do not meet the criteria set out in 2(a) or 2(b), please attach a covering letter to your application providing details of periods when you have lived or worked in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey.
This additional information will be useful for HMRC when they assess your application. 
Thank you. 


 

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