NIM33605 - Special Cases - Persons going to and coming from abroad: Paying voluntary NICs - Going to countries not covered by the EC Regulations or a RA: Employed person returns to UK

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

Anyone who normally pays Class 1 NICs and intends to return to Great Britain in:

• the current tax year; or
• the following tax year

should seek advice from HMRC before thinking about paying voluntary Class 3 NICs for the year of departure.

The contributor may have paid enough Class 1 NICs in the tax year to make it a qualifying year for benefit purposes. So they might not need to pay any Class 3 NICs.