NIM34005 | Special cases: Volunteer Development Workers: What is a volunteer development worker?

Regulation 149 Social Security (Contributions) Regulations 2001

A volunteer development worker is a person whom HMRC has agreed that they may pay the special rate of Class 2 NIC because they are:

• ordinarily resident in Great Britain or Northern Ireland; and

• employed outside of the United Kingdom; and

• working for an organisation approved by the Inland Revenue; and

• working in a country which HMRC recognises as a developing country.

For details of

• the meaning of “ordinarily resident”, see NIM33031, NIM33032 and NIM34010

• approved organisations, see NIM34015

• recognised developing countries, see NIM34020

• the special rate of Class 2 NIC, see NIM34040.