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]

Hi, Thank you for replying to my query. I understand that you can give answer on individual case which depends on individual circumstances. But please can you provide clarify the general principle. If an Irish person worked for 2 years (and paid NIC) immediately before leaving the U.K and then returned to Republic of Ireland and immediately started work and paying national insurance contributions there. Can this time in Republic of Ireland (an EU country) be considered to meet conditions in 2(a) or 2(b)? This is what it seems to say in NI38 and i am just looking for clarification and interpretation of what is written. I understand that any answer that you give is general and subject to circumstances of individual cases. I would really appreciate your answer as I dont want to wait for several months for answer on CF83 only to find that I applied on wrong basis. thanks in advance [personal detail removed]

Your Guidance on Social Security abroad: NI38 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)." I worked in the U.K. and paid national insurance contributions for 2 years (was employed before leaving U.K.). Then I returned to Republic of Ireland and took up employment immediately. Does the last part of the NI38 statement above mean that time spent in Ireland (an EU country) can be counted towards meeting conditions 2(a) or 2(b)? So my 2 years in U.K. + first year in Ireland = 3 years?? I believe time in Ireland after leaving U.K. should also be counted under long standing Ireland/U.K. social security agreements under the Common Travel Area (CTA). These agreements ensures that social security contributions paid by UK and Irish citizens can be used to meet entitlement criteria for accessing benefits in each other’s state. These agreements were reinforced in 2021 with UK/Ireland: Convention on Social Security.