NIM34000 – Special cases: Volunteer Development Workers: Contents

NIM34001Background
NIM34005What is a volunteer development worker?
NIM34010Meaning of “ordinarily resident”
NIM34015Approved organisations
NIM34020Recognised developing countries
NIM34025Certain volunteer development workers to be self-employed
NIM34030Entitlement to pay the special rate of Class 2 NIC
NIM34035Specific provisions relating to the payment of the special rate of Class 2 NIC: Residence and presence abroad: Non-application of the general NICs rules
NIM34040Specific provisions relating to the payment of the special rate of Class 2 NIC: Rate of NIC and benefit/pension entitlement
NIM34045Specific provisions relating to the payment of the special rate of Class 2 NIC: Annual maximum amount of NICs: Modification of the general NICs rules
NIM34050Specific provisions relating to the payment of the special rate of Class 2 NIC: Method of payment and time for payment: Non-application of the general NICs rules
NIM34055Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions
NIM34060Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions: Example


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