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Contents

Official guidance
National Insurance Manual

NIM34000 · Special cases: Volunteer Development Workers

  • NIM34001 · Background
  • NIM34005 · What is a volunteer development worker?
  • NIM34010 · Meaning of "ordinarily resident"
  • NIM34015 · Approved organisations
  • NIM34020 · Recognised developing countries
  • NIM34025 · Certain volunteer development workers to be self-employed
  • NIM34030 · Entitlement to pay the special rate of Class 2 NIC
  • NIM34035 · Specific provisions relating to the payment of the special rate of Class 2 NIC: Residence and presence abroad: Non-application of the general NICs rules
  • NIM34040 · Specific provisions relating to the payment of the special rate of Class 2 NIC: Rate of NIC and benefit/pension entitlement
  • NIM34045 · Specific provisions relating to the payment of the special rate of Class 2 NIC: Annual maximum amount of NICs: Modification of the general NICs rules
  • NIM34050 · Specific provisions relating to the payment of the special rate of Class 2 NIC: Method of payment and time for payment: Non-application of the general NICs rules
  • NIM34055 · Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions
  • NIM34060 · Specific provisions relating to the payment of the special rate of Class 2 NIC: Late paid NICs and higher rate provisions: Example
  1. Special cases: Volunteer Development Workers: Contents
  2. Special cases: Volunteer Development Workers: Approved organisations

NIM34015 | Special cases: Volunteer Development Workers: Approved organisations

From HM Revenue & Customs · National Insurance Manual

These are usually charitable organisations registered as such in the UK, that send VDWs to work in a recognised developing country, see NIM34020.

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