NIM33602 - NIM33602 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Conditions for Class 3 NICs

Regulation 147, SS(C)R 2001

The conditions for payment of Class 3 contributions are that the person:

  • has lived in Great Britain or Northern Ireland at any time for a continuous period of three years; or
  • has paid at least 156 contributions into that scheme before 6 April 1975; or
  • in at least three tax years from April 1975, has paid contributions which give an earnings factor of at least 50 times the LEL up to April 1978, or 52 times the LEL from April 1978.

Anyone who has paid Class 1 NICs for the first 52 weeks of employment abroad is exempt from these conditions.

Note:

Between November 2017 and April 2019, HMRC’s guidance was incorrect. This particular guidance was incorrect between 17 November 2017 and 30 January 2019, it stated:

The conditions for payment of Class 3 contributions are that the person:

  • has lived in Great Britain or Northern Ireland at any time for a continuous period of three years; and
  • has paid at least 156 contributions into that scheme before 6 April 1975; or
  • in at least three tax years from April 1975, has paid contributions which give an earnings factor of at least 50 times the LEL up to April 1978, or 52 times the LEL from April 1978.

However, the person only needed to satisfy one of these conditions.

Those customers who between the dates above had their application to pay refused or relied on this incorrect guidance and did not apply to pay because they had not satisfied all the conditions can now pay at the original rates.