NIM20050 | Class 2 National Insurance contributions liability: Residency conditions

Regulation 145(1)(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

• A person who is self-employed was only liable for Class 2 NICs if

the person is ordinarily resident in the UK, or if not, that before the period in respect of which any Class 2 NICs are to be paid, he has been resident in the UK for a period of at least 26 out of the immediately preceding 52 contribution weeks.

These rules are over-ridden where either

• European Community legislation; or

• Reciprocal Agreements about social security matters between the UK and other countries; or

• Double Contribution Conventions between the UK and other countries.

apply, see NIM33500.