Paying voluntary National Insurance contributions if you’ve worked or lived abroad
Send a cheque through the post
You can pay by sending a cheque to:
HM Revenue and Customs
National Insurance Contributions and Employer Office
BX5 5BD
You must apply to pay National Insurance contributions and wait for an acceptance letter from HMRC before making a payment. The letter will include your 18-digit payment reference number.
You can only pay using a UK cheque.
What to include
Write one of the following references on the back of your cheque:
- 18-digit reference number
- an overseas payment reference number
- National Insurance number
An overseas payment reference number is your National Insurance number followed by ‘IC’, your surname then your initial (the first letter of your first name). If your bank limits you to a certain number of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible.
Do not fold the cheque or attach it to other papers.
If you want a receipt, you can ask for one. Include a note that has:
- your name, address and phone number
- how much you’re paying
- the period you’re paying for
- your 18-digit reference number, overseas payment reference number or National Insurance number
If you use the wrong reference number, your payment may be delayed or used to pay a different tax bill that you owe.
After you’ve paid
Your National Insurance record and personal tax account will be updated after HMRC gets the payment. This can take up to 8 weeks.