Individuals may be able to pay voluntary Class 2 or voluntary Class 3 NICs for periods abroad, as long as they meet certain eligibility criteria.
HMRC’s CF83 guidance has been updated to confirm that individuals may be able to make voluntary contributions if they have either:
previously lived in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey for three years in a row; or
paid three years of social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey.
They must also have either paid Class 1 NICs or paid Class 2 NICs (or have had Class 2 NICs treated as paid).
The revised guidance also includes a link to HMRC’s online service for applying to pay voluntary NICs, but notes that postal applications are still required in some circumstances.
Individuals may be able to pay voluntary Class 2 or voluntary Class 3 NICs for periods abroad, as long as they meet certain eligibility criteria.
HMRC’s CF83 guidance has been updated to confirm that individuals may be able to make voluntary contributions if they have either:
previously lived in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey for three years in a row; or
paid three years of social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey.
They must also have either paid Class 1 NICs or paid Class 2 NICs (or have had Class 2 NICs treated as paid).
The revised guidance also includes a link to HMRC’s online service for applying to pay voluntary NICs, but notes that postal applications are still required in some circumstances.
