Check the new rules on or before 5 April 2026 for paying voluntary National Insurance for time abroad

The rules for paying voluntary contributions for time abroad from 6 April 2026 onwards are changing. From the 2026 to 2027 tax year onwards:

• you cannot pay voluntary Class 2 contributions for time aboard
• you can only pay voluntary Class 3 contributions for time abroad 
• there are new rules if you want to start paying Class 3 contributions for time abroad

These changes do not affect voluntary National Insurance contributions for time abroad before 6 April 2026.

If you want to start paying voluntary National Insurance contributions after 5 April 2026

To make a new application to pay voluntary Class 3 National Insurance contributions for time abroad after 5 April 2026, you must have either: 

• lived in the UK for 10 years in a row 
• paid 10 years of qualifying National Insurance contributions

Qualifying National Insurance contributions are:

• Class 1, 2 or 3 contributions paid, or treated as paid, while in the UK 
• Class 1 or 2 contributions paid, or treated as paid, while working abroad under a Social Security Agreement 
• Class 1 contributions paid by posted workers for the first 52 weeks abroad 
• Class 2 contributions paid by volunteer development workers

Qualifying National Insurance contributions do not include:

• any other voluntary National Insurance contributions paid for other periods abroad 
• National Insurance credits

If you meet the rules you can apply to pay voluntary National Insurance contributions when abroad (form CF83).

Check if the current rules apply to you from 6 April 2026

You may be able to pay voluntary National Insurance contributions for periods abroad from the 2026 to 2027 tax year onwards using the current rules. These require 3 years continuous UK residency or 3 years paid National Insurance contributions rather than the 10 year rules.

You must meet all the following:

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

You can apply to pay voluntary National Insurance contributions when abroad (CF83).

If you already pay Class 3 for periods abroad

You can continue paying Class 3 National Insurance. HMRC will continue to send your annual bill or collect payment by Direct Debit for the 2026 to 2027 tax year onwards.

If you already pay voluntary Class 2 for periods abroad

You can pay contributions for the 2025 to 2026 tax year. If you pay by: 

• annual bill, it will be sent in May 2026 
• Direct Debit, do not cancel it — your final payment will be taken on 10 July 2026

HMRC will write to you in July 2026 to let you know you cannot pay Class 2 for the 2026 to 2027 tax year. The letter will also explain how to apply for Class 3 contributions for the 2026 to 2027 tax year under the 3 year rules.

To make sure you receive this letter check your postal address is up to date.