Skip to content
Solved

NIM34035 | Special cases: Volunteer Development Workers: 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

From HM Revenue & Customs · National Insurance Manual

Regulation 152(a) Social Security (Contributions) Regulations 2001

Regulations 145-148 Social Security (Contributions) Regulations 2001

The provisions in regulations 145-148 which deal with:

  • residence or presence in Great Britain or Northern Ireland (regulation 145 – see NIM33021)

  • payment of NICs for periods abroad (regulation 146 – see NIM33026)

  • conditions as to payment of Class 2 and Class 3 NICs for periods abroad (regulation 147 – see NIM33601 onwards)

  • conditions of payment Class 2 and Class 3 NICs for periods abroad (regulation 148 – see NIM33608 onwards),

do not apply to a volunteer development worker.