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Section 1(6)(b) Social Security Contributions & Benefits Act 1992

Section 1(6)(b) Social Security Contributions & Benefits (Northern Ireland) Act 1992

Regulations 48(1) and 145(1)(e) Social Security (Contributions) Regulations 2001

As stated in NIM25001, a person who wishes to pay Class 3 NICs for a tax year (“the relevant tax year�) must satisfy conditions as to residence or presence in Great Britain or Northern Ireland in relation to that tax year. Those conditions are that the person:

• is resident in either Great Britain or Northern Ireland throughout the relevant tax year; or
• has arrived in either Great Britain or Northern Ireland during the relevant tax year and is liable, or has been liable, to pay Class 1 or Class 2 NICs for an earlier period in the relevant tax year; or

• has arrived in either Great Britain or Northern Ireland during the relevant tax year and was either:

• ordinarily resident in either Great Britain or Northern Ireland throughout the whole of the relevant tax year; or

• became ordinarily resident in either of those countries during the course of the relevant tax year; or

• although not ordinarily resident in either Great Britain or Northern Ireland:

• has arrived in the relevant tax year or the previous tax year; and
• has been continuously present in either Great Britain or Northern Ireland for 26 complete contribution weeks.

In such a case, where the arrival was in the previous tax year, the person is entitled to pay only for the relevant tax year.

For details of:

• the meaning of “ordinarily residentâ€�, see NIM33555
• the factors to take into account in considering whether a person is “ordinarily residentâ€�, see NIM33560
• the meaning of “contribution weekâ€�, see NIM20200
• the payment of Class 3 NICs for periods abroad, see NIM33600.