Paul Fox

Any advice on above ?

Hi As I understand there are rules around making NI voluntary payments if you were overseas. From reading the HMRC guidance I understand that to qualify for the reduced Class 2 Contributions one must : - Have been working in the UK for at least 36 months immediately prior to going to work overseas. Is this correct ? So if in the case that I left the UK in 2000 to work then returned in 2005 to work full time and left in 2006 to work overseas. I cannot pay class 2 for the catch up period of 2006 to 2023 and should pay Class 3.