Voluntary National Insurance contributions for periods abroad from April 2026
Published 26 November 2025
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This publication is available at https://www.gov.uk/government/publications/changes-to-voluntary-national-insurance-contributions-for-periods-spent-abroad/voluntary-national-insurance-contributions-for-periods-abroad-from-april-2026
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
You can continue to apply to pay voluntary National Insurance contributions when abroad (form CF83).
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 the UK have a sufficient link to the UK and are paying a fairer price to do so.
Further information
Find current guidance: