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Guidance

Apply to pay voluntary Class 3 National Insurance contributions for periods abroad

Use this online service to apply to pay voluntary Class 3 National Insurance contributions if you’ve received a letter from HMRC.

To use this service you must have received a letter from HMRC telling you that your voluntary Class 2 National Insurance contributions arrangement for time spent abroad has ended.

If you are applying for the first time or after a break, use form CF83 to apply to pay voluntary National Insurance contributions.

If you’ve not reached State Pension age, you can check your State Pension forecast or contact the Future Pension Centre to find out if you’ll benefit from paying voluntary contributions.

If you’ve reached State Pension age, or will reach State Pension age in the next 6 months, contact the International Pension Centre. They will check if you have a gap in National Insurance contributions and tell you how much you need to pay.

Check if you can apply

From 6 April 2026, you cannot pay voluntary Class 2 National Insurance contributions for time spent abroad.

You may be able to pay voluntary Class 3 National Insurance contributions for periods abroad from the 2026 to 2027 tax year onwards.

You must meet all of the following conditions:

  • you applied to pay voluntary Class 2 or Class 3 National Insurance contributions for the 2024 to 2025 or 2025 to 2026 tax year on or before 5 April 2026 
  • you pay or have paid the voluntary National Insurance contributions you applied for on or before 5 April 2027
  • you must apply to pay Class 3 National Insurance contributions for the 2026 to 2027 tax year on or before 5 April 2027

These rules will no longer apply once you return to live or work in the UK.

Before you start

You’ll need the following to apply:

Apply to pay

Only use this online service to apply to pay voluntary Class 3 National Insurance contributions if HMRC has written to tell you to do so.

Get all of your information together before you start.

Start now

What happens next

If we approve your application to pay voluntary Class 3 National Insurance contributions for periods abroad, we’ll write to you to tell you and confirm payment dates and amounts.

Check when you can expect to receive a reply from HMRC.

You can contact HMRC National Insurance enquiries, if you have any further questions about paying National Insurance contributions and living abroad.

Updates to this page

Published 14 July 2026

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