Am dealing with an individual who has up to now lived and worked entirely in the UK, but is about to do a stint of about 3 years in Kenya working for a Kenya employer. He wishes to protect his NI contribution record, if necessary by way of class 3 contributions.
We subscribe to CCH online tax manuals, which at paragraph 1020-350 provides the following guidance:
"the legislation provides that such an employee may nevertheless pay voluntarily if he has the following history of residence or contribution in the UK:
•residence for a continuous period of at least three years at any time before the period for which the contributions are paid; or
•three qualifying years of contribution at any time before that period.
This effectively ties eligibility to ordinary residence in the UK."
Say what? Suppose we are considering making 2020-21 a qualifying paid up year:
Take the period (say) 06/04/1995 to 05/04/1998 throughout which he was both resident in the UK and had a full contribution history.
Is this a continuous period of at least three years? Answer yes.
Was that period "at any time before the period 2020-21"? Answer yes
By that logic he would be entitled to contribution in 2020-21 by reference to either of the two bullet points.
But that is surely nonsense. My recollection of the old "ordinary residence" rules required that the period examined is at least somewhere in the proximity of the reference period.
So, what am I missing?
With kind regards