NIM33601 - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA:

Note: A new International NICs manual is under development and will be published in due course.

Regulation 147, Social Security (Contributions) Regulations 2001

Anyone going abroad who is not liable to pay Class 1 NICs can apply to pay voluntary contributions. If all the conditions of NIM33602 and NIM33603  are satisfied, a person can pay:

• Class 2 or 3 contributions if they are working abroad; or
• Class 3 contributions if they are not working