NIM24515 | Class 4 NICs: who is liable: residence

Regulation 91(b) of the Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No. 1004)

Contributors who are not treated, for income tax purposes, as living in the UK are excepted from liability for Class 4 NICs under regulation 91(b) SSCR 2001.

Under this regulation, residence for Class 4 NICs follows the rules for Income Tax. See the Residence, Domicile and Remittance Basis Manual for further guidance on this point.