Policy paper

Voluntary National Insurance contributions for periods abroad from 6 April 2026

This tax information and impact note is about changes to voluntary National Insurance contributions for periods abroad from 6 April 2026.

• From: HM Revenue & Customs
• Published: 16 March 2026

Documents

Voluntary National Insurance contributions abroad from 6 April 2026

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Details

This measure abolishes voluntary Class 2 National Insurance contributions for periods working or living outside of the UK, and changes the requirements for paying voluntary Class 3 National Insurance contributions for periods working or living outside of the UK from 6 April 2026.