by mkp on Sun Jul 05, 2009 7:11 am
Hi Hardy
I expect your friend's class 2 contributions from Tenerife would count towards his state pension, as long as he meets the requirements of making class 2 contributions from abroad, ie that he was employed/self employed within the week before departing the UK and that he is employed/self employed abroad (ie in Tenerife).
He can request a forecast of his entitlements using this form: http://www.hmrc.gov.uk/pdfs/ca3638.pdf
For more information, refer: http://www.hmrc.gov.uk/pdfs/nico/ni38.pdf
Regards mkp