HMRC have produced updated guidance outlining when and how National Insurance Contributions should be paid when an individual works outside the United Kingdom. The guide also outlines details of how to get benefits abroad.

The 41 page document outlines the circumstances where NIC must continue to be paid when an individual works abroad and the circumstances where NIC can be paid voluntarily.

Full details are available from http://www.hmrc.gov.uk/pdfs/nico/ni38.pdf