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Posted Tue, 17 Dec 2024 11:11:09 GMT by IDF
Form CF83 (Application to pay voluntary NICs abroad) has been updated and, in the "Employment" section (3), now includes box 20 that asks "were you receiving child benefit before you left the UK". This would indicate that receipt of child benefit satisfies the employment condition for Class 2 contributions. This is not covered in NI38. Could HMRC please confirm whether, if all other criteria were satisfied, receipt of child benefit before leaving the UK would satisfy the employment condition.
Posted Mon, 06 Jan 2025 12:44:09 GMT by HMRC Admin 19 Response
Hi,
If you could forward your CF83 application form to us, then our International Teams will be able to check your National Insurance account and the information that you have provided and decide whether you satisfy the conditions to pay voluntary class 2 National Insurance contributions.  
To be entitled to pay voluntary class 2 contributions whilst overseas, a person must have been normally employed or self-employed in the United Kingdom before their departure and are employed or self-employed overseas.
Thank you.
Posted Mon, 06 Jan 2025 15:55:01 GMT by IDF
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