Source: GOV.uk website as communicated by the British Embassy's Facebook page

Guidance

Voluntary National Insurance contributions for periods abroad from April 2026

Published 26 November 2025

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What’s changing

From 6 April 2026, for tax years 2026 to 2027 onwards:

• you cannot pay voluntary Class 2 National Insurance contributions for time abroad
• you can only pay voluntary Class 3 National Insurance contributions for time abroad

This does not affect voluntary National Insurance contributions for time abroad before 6 April 2026.

If you currently pay Class 2 National Insurance contributions abroad:

• HMRC will write to you from July 2026 if you’re affected
• if you pay by Direct Debit, do not cancel it — HMRC will collect your final payment for the 2025 to 2026 tax year on 10 July 2026

If you already pay Class 3 National Insurance contributions abroad you do not need to reapply to carry on paying.

Further details and guidance will be published at a later date.

Who is likely to be affected

Individuals who:

• work abroad and pay, or plan to pay, voluntary Class 2 National Insurance contributions
• want to make voluntary National Insurance contributions for time abroad from 6 April 2026 onwards

This does not affect those paying voluntary National Insurance contributions for time abroad before 6 April 2026.

Eligibility from April 2026

New applications to pay voluntary Class 3 National Insurance contributions will need applicants to have either:

• lived in the UK for 10 years in a row
• paid at least 10 years of National Insurance contributions while in the UK

Applications will continue to be made by submitting a CF83 form.

Transitional arrangements

Further details and guidance will be published at a later date.

Why this change is being made

These changes are being made to ensure that individuals building a State Pension from outside of the UK have a sufficient link to the UK and are paying a fairer price to do so.

Further information

Find current guidance:

• on applying to pay voluntary National Insurance contributions when abroad
• on voluntary National Insurance contributions

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