NIM33215 | Voluntary National Insurance contributions for periods abroad – Persons coming into the UK

Regulation 145 (1)(a) Social Security (Contributions) Regulation 2001

A person in the UK would normally pay voluntary NICs to maintain their National Insurance record for benefit purposes if they are not liable to pay NICs or they have a shortfall in their record which means a tax year does not count for benefit purposes.

There are prescribed conditions as to residence and presence within SSCBA 1992 on whether a person is liable or entitled to pay NICs. Those limitations are prescribed by section 1(6) of SSCBA and contained within Regulation 145(1) of SSCR 2001.

If a person coming into the UK needs to pay voluntary NICs they would need to satisfy the relevant domestic legislative provisions to be entitled to do so. Further information can be found at NIM25002 for Class 3 NICs and NIM70050 for Class 2 NICs.