If a self-employed person is not ordinarily resident in the UK
(see NIM 33031l for guidance on ordinary residence) they only
become liable to pay Class 2 NICs once they have been resident in
the UK for at least 26 weeks out of the preceding 52 weeks.
Example
Nolberto arrives in the UK from Peru on 2 December 2002 and
commences self-employment
Nolberto is not ordinarily resident in the UK
He becomes liable to pay Class 2 NICs from 8 June 2003 (after
he has been resident in the UK for 26 weeks)
