Apply to convert National Insurance contributions you paid when you worked abroad
Apply to convert the Class 3 National Insurance contributions you paid while you worked abroad to Class 2 contributions.
If you paid Class 3 National Insurance contributions in the UK while you were working abroad, you may qualify to have paid voluntary Class 2 contributions at a lower rate for that period.
If you do qualify, you can apply to HMRC to convert the Class 3 contributions you paid in a tax year (for example, from 6 April 2023 to 5 April 2024) to Class 2 and get the difference paid back to you.
From 6 April 1996 to 5 April 1997 and 6 April 1999 to 5 April 2000 the rate of Class 2 National Insurance contributions was higher than the rate of Class 3 contributions.
Depending on your personal circumstances, you may not benefit from converting your contributions for those periods.
You can contact HMRC to get more information to help you decide if you want to apply to convert your contributions for those tax years.
Who can apply
To apply to convert your National Insurance contributions, you must have worked:
- in the UK immediately before you left the country
- abroad during the period you are claiming for
What you’ll need
You’ll need the following information to apply:
- your full name
- your date of birth
- your National Insurance number — find your National Insurance number if you’ve lost it
- your UK address if you’ve returned to the UK
- your address while you were abroad or if you are still abroad
- the date you left the UK
- details of your employment before you left the UK
- how long you lived or plan to live abroad, if known
- details of your employment or self-employment when you were abroad
- details of any government benefits you may have received or claimed
How to apply
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Print off .
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Fill it in.
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Write a letter with the title ‘CF83 attachment’ and include the following information in it:
- your National Insurance number
- the tax years you want to convert your National contributions from Class 3 to Class 2
- your employment history for the tax years you want to convert
- a request for a refund of the difference that you paid
4. Securely attach the letter to the form.
5. Post the form and letter to the address on the form.
After you apply
We will review your application and may ask you for more information.
If you are due a refund we will send you a cheque.