Tracy Hood

My situation is that I worked and lived in the UK for 10 years. Then I moved to Ireland. I was employed for a year, and then became self employed. I have been self employed in Ireland for the last 27 years. I gave this information in my form CF83. I have completed a form CF83 and received a reply stating that I can pay voluntary class 2 NICs from 2006. However, when I go to the link to make a payment, I get confused by the guidance given there, as it implies that I would only be eligible to pay voluntary contributions if I am exempt from making social security contributions in Ireland. I am eligible to pay social security contributions (PRSI in Ireland) in the country I work in, so does this mean that I don't qualify for voluntary contributions? The guidance says: If you work or live abroad You may be able to pay Class 2 National Insurance contributions if you’re either: living abroad but self-employed in the UK self-employed abroad and you’ve got a certificate of coverage from HM Revenue and Customs (HMRC) to prove you do not need to pay social security contributions in the country you’re working in The way Class 2 contributions are paid depends on how much profit you make. If your profits are below £6,725 You can pay voluntary Class 2 National Insurance contributions to protect your National Insurance record. You need to pay by making an online or telephone bank transfer. If your profits are £6,725 or more You do not need to pay Class 2 National Insurance contributions because they are treated as having been paid. This means your National Insurance record is automatically protected. How to qualify For your Class 2 contributions to be treated as having been paid, you must provide either: formal profit and loss accounts 3-line accounts showing gross business takings or earnings, including any commission or tips, total expenses and net profit or loss figures Send your accounts together with your full name, address and National Insurance number to: Self-Employment Services North East England HMRC BX9 1AN The deadline for sending your accounts is 31 January following the end of the tax year for which the Class 2 contributions are being treated as paid.