Guidance

Apply to pay voluntary National Insurance contributions when abroad (CF83)

Pay voluntary National Insurance for periods abroad.

From:
HM Revenue & Customs
Published
15 January 2024
Last updated
31 January 2024 — See all updates

You can apply to pay voluntary National Insurance contributions to fill gaps in your National Insurance record.

You can get advice on whether you’ll benefit from paying voluntary National Insurance contributions. If you are:

You may want to get financial advice before you decide to make voluntary National Insurance contributions. Find out more about pensions and retirement on the Money Helper website.

Voluntary National Insurance contributions

You may be able to pay voluntary Class 2 or voluntary Class 3 National Insurance contributions for periods abroad, as long as you meet the conditions to pay.

Find out more about paying voluntary National Insurance contributions and which class to pay in guidance on social security abroad: NI38.

You cannot pay voluntary Class 2 or voluntary Class 3 National Insurance contributions for any period during which you’re liable to pay Class 1 National Insurance contributions.

Find out what benefits and pensions National Insurance contributions count towards.

Before you apply

Before you apply, you should check your eligibility to pay.

If you’re living abroad, working abroad, or living and working abroad, you may be able to pay voluntary Class 2 or voluntary Class 3 National Insurance contributions if you have either: 

  • previously lived in the UK for 3 years in a row 
  • paid at least 3 years of National Insurance contributions 

If you’ve lived or paid social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey

You may be able to pay voluntary Class 2 or voluntary Class 3 National Insurance contributions if you have either:

  • previously lived in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey for 3 years in a row
  • paid 3 years of social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey

You must also have been previously subject to UK legislation because you were employed or self-employed. For example, you’ve previously:

  • paid, or had Class 1 National Insurance contributions treated as paid
  • paid, or had Class 2 National Insurance contributions treated as paid

You must apply by post to pay voluntary National Insurance contributions, if you have paid 3 years of social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey.

To pay voluntary Class 2 National Insurance contributions you must be working or have worked abroad during the period you are applying to pay and have worked in the UK immediately before leaving.

You can check current National Insurance rates and categories.

What you’ll need

You’ll need the following to apply: 

  • full name 
  • date of birth 
  • National Insurance number — find your National Insurance number if you’ve lost it
  • your address in the UK if applicable
  • your address abroad if applicable
  • the date that 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 abroad if applicable
  • details of any government benefit you were receiving or claiming if applicable

If you are applying online you will need a phone with a working camera and also one of the following types of photo ID:

  • UK photocard driving licence
  • UK passport
  • non-UK passport with a biometric chip
  • UK biometric residence permit (BRP)
  • UK biometric residence card (also called a BRC)
  • UK Frontier Worker permit (FWP)

If you are applying to pay voluntary National Insurance contributions for multiple periods, this information is required for each period.

Between November 2017 and April 2019, HMRC’s guidance was incorrect. If you did not apply or your application was refused because of the incorrect guidance, you may be able to pay at the original rates. You can provide details if you think you may have been affected.

Ways to apply

Apply online

You need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

Apply now

Apply by post

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Fill in form CF83.

  3. Print and post it to HMRC, using the postal address shown on the form.

You must apply by post to pay voluntary National Insurance contributions for gaps in the current tax year and then for future payments by Direct Debit.

Volunteer Development workers 

If you’re a Volunteer Development worker you’ll need to:

  • print and post the completed form to your recruiting organisation
  • tell us about your earnings for National Insurance contribution purposes — include all cash allowances paid by your employer, but do not include benefits in kind or any cash allowances not paid by your employer

If your employer is paying your voluntary National Insurance contributions

If your employer is paying voluntary National Insurance contributions on your behalf you’ll need to print and post the completed form to them.

What happens next

If your application to pay voluntary National Insurance contributions abroad is approved, we will write to you to tell you and confirm payment dates and amounts or we may ask for further information.

Find out 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.

More information 

You may also want to check the following guidance:

Published 15 January 2024
Last updated 31 January 2024 + show all updates

  1. You can now apply to pay voluntary National Insurance contributions online. Information has been added on paying voluntary National Insurance contributions if you've lived or paid social security contributions in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey. Information has been added on what to do if your employer is paying your voluntary National Insurance contributions.

  2. Added translation

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