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Self-employed individuals working in the UK are (up to 2023/24, see E8.301¹) liable to pay Class 2 contributions. Self-employed individuals may also be able to continue under the UK national insurance system even if they are working abroad, depending on the circumstances. See E8.714.

However, an individual who is neither resident nor ordinarily resident is entitled to voluntarily pay Class 2 contributions:

1. Ìý

   •ÌýÌýÌýÌý for any week in which the individual is present in the UK² (see E8.704), or

2. Ìý

   •ÌýÌýÌýÌý if they become self-employed overseas, and immediately before they left the UK, they were ordinarily employed or self-employed in the UK, provided that they either³:

3. 1. Ìý

      –ÌýÌýÌýÌý they were resident in the UK at any time for a continuous period of three years (the meaning of 'resident' is not defined in the national insurance legislation, therefore takes its normal meaning, see E8.707), or

   2. Ìý

      –ÌýÌýÌýÌý prior to going overseas, at any time they paid national insurance of any class of up to at least 52 times the