I have a client (who is non-UK domicile) who has left the UK to move to another EU country. They were previously self-employed in the UK, and they want to continue paying Class 2 NICs for as long as possible to get a credit towards a UK pension.
I seem to remember that people who are self-employed in the UK have to deregister as self-employed by the end of the tax year following the year they emigrate. So if they leave in March 2013 they would need to deregister by the end of the 2013/14 tax year. However I'm struggling to find anything that confirms that online.
Can they continue to pay Class 2 NI voluntarily? There is more information about this online, and it looks as if they can as long as they lived here for a continuous period of three years and were self-employed immediately prior to leaving.
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Class 2 NIC
If the client:
is self-employed outside the UK (anywhere, not just EU), andhe was self-employed (or employed) in the UK up to when he left the UK, andhe had been resident (a looser definition that the SRT for tax purposes) in UK for a continuous period of 3 years or had paid 52 weeks of Class 2 NIC in each of any 3 earlier tax years,
he will be entitled to pay Class 2 NIC for as long as he likes. The rules are set out in the Social Security (Contributions) Regs.2001, SI 2001/1004, Reg.147.