Guidance

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

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:

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