Guidance
Changes to voluntary National Insurance contributions for periods spent abroad
This measure explains changes to voluntary National Insurance contributions for people living or working abroad from April 2026.
Documents
Details
At Autumn Budget 2025, the government announced changes to voluntary National Insurance contributions for those living or working abroad.
From 6 April 2026, individuals will no longer be able to pay voluntary Class 2 National Insurance contributions for periods abroad. Only voluntary Class 3 contributions will be available for tax years 2026 to 2027 onwards.
This change does not affect any voluntary contributions that can be paid for periods abroad before 6 April 2026.
Further details and guidance will be published at a later date.
Updates to this page
Published 26 November 2025