NIM33603 - Special Cases - Persons
going to and coming from abroad: Paying voluntary NICs - Going to
countries not covered by the EC Regulations or a RA: Conditions for
voluntary Class 2 NICs
Regulation 147, SS(C)R 2001
The conditions for the payment of voluntary Class 2 NICs for
periods abroad are:
- the same conditions as for Class 3 NICs,
see
NIM33602;
and
- that immediately before the person left
Great Britain or Northern Ireland, he/she was ordinarily an
employed or self-employed earner.
